Supreme Court · 1971 INSC 300 · Decided 1 November 1971
Salar Jung Sugar Mills LTD. ETC. v. State of Mysore & ORS.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 300 · [1972] 2 S.C.R. 228
- Case number
- CIVIL APPEAL No. 2002/1968
- Decided
- 1 November 1971
- Bench
- S.M. SIKRI, J.M. SHELAT, G.K. MITTER, A.N. RAY, I.D. DUA, SUBIMAL CHANDRA ROY, D.G. PALEKAR (7-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 226
Headnote
• Mysore Sales Tax Act, 1951 as amended by Mysore Act II of 1961- Levy of purchase tax on sugarcane purchased by factories from grower.­ Purchase and supply of sugarcane regu/IJted by Central and State Control Orders-Transactions whether amounted to sale within meaning of 1. 2(/) of assent between purdiaser and seller whether present-Factories whether dealer within meaning of s. 2(k) of Act-Different rates of tax in different States whether vio/IJtit•e of Art. 14 of Constitution. By Mysore !\ct 11 of 1961 which came into force on October l, 1961 sugarcane was
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