Supreme Court · 1971 INSC 291 · Decided 21 October 1971
Sita Ram Bishambher Dayal & ORS. v. State of U.P. & ORS.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 291 · [1972] 2 S.C.R. 141
- Case number
- CIVIL APPEAL No. 362/1969
- Decided
- 21 October 1971
- Bench
- K.S. HEGDE, HANS RAJ KHANNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
U.P. Sales Tax Act, 1948, s. 3D(l)-Its validity-Whether delegation of authority under the section excessive and bad in law-ls the section violative of Art. 14 of the Canstitution. The appellants are dealers in Rab. The St,ate Government under s. 30(1) of the U.P. Sales Tax Act, 1948, levied Act, inter a/ia, provides that for each assessment year, there shall be levied and. paid a tax on the turn­ over of first purchases made by a dealer or through a dealer in respect of such goods, at such rates not exceeding 2, paise per rupee in the case of foodgrains .and 5 paise in respect of
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