Supreme Court · 1998 INSC 301 · Decided 11 August 1998
Sonic Electrochem and ANR. v. Sales Tax Officer and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 301 · [1998] 3 S.C.R. 1102
- Case number
- CIVIL APPEAL No. 6753/1994
- Decided
- 11 August 1998
- Bench
- S.P. BHARUCHA, G.B. PATTANAIK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
ELECTROCHEM AND ANR. v. SALES TAX OFFICER AND ORS. AUGUST 11, 1998 [S.P. BHARUCHA AND G.B. PATTANAIK JJ.] Gujarat Sales Tax Act, 1969--Schedule II Part A Entry 129 and 98- Mosquito repel/ants-Classification of C The appellant was the manufacturer of JET-MAT which was classified as a II Part A of the Gujarat Sales Tax Act, 1969 on the ground that it violates Article 14 of the D Constitution of India. The High Court dismissed the petition of the appellant. E In his appeal to this Court, the appellant only contended that JET-MAT manufactured by the appellant is an
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)