Supreme Court · 1964 INSC 211 · Decided 5 October 1964
State of Kerala v. K. M. Charia Abdullah & CO.
- Court
- Supreme Court of India
- Citation
- 1964 INSC 211 · [1965] 1 S.C.R. 601
- Case number
- CIVIL APPEAL No. 466/1962
- Decided
- 5 October 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
F G H GO! STATE OF KERALA v. K. M. CHARIA ABDULLAH & CO. October 5, 1964 (K. SUBBA RAo, J. C. SHAH ANDS. M. SIKRI JJ.) Madras General Sales Tax Act (9 of 1939) s. 12(2) (i) and Madras General Sales Tax Rules, 1939, r. 14A-Scope of-If rule ultra vires the Act. The respondents subn1itted return under the Act. The Deputy Commercial Tax Officer granted the exemption and assessed tax only on the rest of the tum-over. The Deputy Commissioner of Commercial Taxes, called for the record of the case and b exercise of the powers under s. 12(2) (i) of the Act and r. 14A of the Madras
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