Supreme Court · 1997 INSC 305 · Decided 21 March 1997
Shri Digvijay Cement CO. ETC. v. State of Rajasthan and ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 305 · [1997] 3 S.C.R. 184
- Case number
- CIVIL APPEAL No. 2145/1997
- Decided
- 21 March 1997
- Bench
- A.M. AHMADI, G.T. NANAVATI, S.P. KURDUKAR (3-judge bench)
- Outcome
- Leave Granted & Allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301, 304, 303
Headnote
DIGVIJAY CEMENT .CO. ETC. v. STATE OF RAJASTHAN AND ORS. ETC. MARCH Ll, 1997 [A. M. AHMADI, 0. AND G.T. NANAVATI AND S.P. KURDUKAR, JJ.) Central Sales Tax Act, 1956/Central Sales Tax (Registration and Tum­ ove1) Rule;~ 1957/Section 8 (5)-Ru/e 12 (1}-Exercise of power in "Public C issued in public interest-Facilitating evasion of P.ayment of t~Adversely affecting free flow of trade, increasing dispatch of cement from Rajasthan to Gujarat and D decreasing local sales of cement manufactured in Gujarat-Cannot be sus­ tained merely on account of increase in Rajasthan
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