Supreme Court · 1980 INSC 191 · Decided 25 September 1980
State of Karnataka & ANR. v. M/S. Hansa Corporation
- Court
- Supreme Court of India
- Citation
- 1980 INSC 191 · [1981] 1 S.C.R. 823
- Case number
- CIVIL APPEAL No. 3094/1979
- Decided
- 25 September 1980
- Bench
- Y.V. CHANDRACHUD, D.A. DESAI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
& ANR. v. MIS. HANSA CORPORATION Se,ptember 25, 1980 [Y. V. CHANDRACHUD, C. J. AND D. A. DESAI, J.] Karnataka Tax on Entry of Goods into Local Areas for Consumption. Use er Sale therein Act, 1979-Section 3-Validity of-Power of State Government ./9 levy tax on select goods entering some by the State Legislature to levy tax "on certain select goods at the time of their entry into a local area. This tax was devised to off set the short fall in the funds of municipal and other local bodies by reason of the abolition of octroi which by experience was found to impede the
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