Supreme Court · 1999 INSC 567 · Decided 17 December 1999
Shree Digvijay Cement CO. LTD. and ORS. v. State of Rajasthan and ORS.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 567 · [1999] SUPP. 5 S.C.R. 428
- Case number
- WRIT PETITION (CIVIL) No. 366/1997
- Decided
- 17 December 1999
- Bench
- S.P. BHARUCHA, B.N. KIRPAL, V.N. KHARE, D.P. MOHAPATRA, N. SANTOSH HEGDE (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 301, 303
Headnote
Central Sales Tax Act, 1956-Section 8(5)-Notification dated March 12, 1997 issued by State of Rajasthan-Reduction in the rate of Sales Tax C on inter-state sale of cement by ariy dealer in Rajasthan to 4%-Dispen8ing with the requirement of furnishing of declaration in Form C or certificate in Form 8(4) of the Act-Held, valid legal and constitutional. D Constitution of India, 1950-Artic/es 30-1 and 303-Reduction of Sales 1 Tax rate to 4% on inter-state sale of cement and dispensing with fur;nishing of Form C declaration and Form D certificate-Constitutional validity­ Held, valued and
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