Supreme Court · 1993 INSC 292 · Decided 9 September 1993
State of Haryana and ORS. v. Sant Lal and ANR.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 292 · [1993] SUPP. 2 S.C.R. 238
- Case number
- CIVIL APPEAL No. 1410/1993
- Decided
- 9 September 1993
- Bench
- B.P. JEEVAN REDDY, S.P. BHARUCHA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
OF HARYANA AND ORS. v. SANT LAL AND ANR. SEPTEMBER 9, 1993 (B.P. JEEVAN REDDY AND S.P. BHARUCHA, JJ.) Haryana General Sales Tax Act, 1973: Section 3&-Constitutional validity of-Held ultra vires and beyond the purview of State Legislature. C Haryana General Sales Tax Rules, 1975: Rules 48, 52 Legisla- t!':re-Includes ancilliary or subsidiary matters,-Provisions of Section 38 of Haryana General Sales Tax Act-Held beyond the ancilliary and subsidiary powers of State Legislature. E Ta;r-Penalty for evasion-Reasonableness of~ust bear a proportion to the tax evaded. Under section 38(1) of
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