Supreme Court · 1998 INSC 421 · Decided 11 November 1998
State of Kerala and ORS. v. M/S. Tranvancore Chemicals and Manufacturing CO. and ANR. ETC. Etc .
- Court
- Supreme Court of India
- Citation
- 1998 INSC 421 · [1998] SUPP. 2 S.C.R. 651
- Case number
- CIVIL APPEAL No. 4112/1994
- Decided
- 11 November 1998
- Bench
- S.P. BHARUCHA, G.T. NANAVATI, B.N. KIRPAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
Sales Tax: A B Kera/a General Sales Tax Act, 1963-Section 59A-Determination of C rate of tax-By an amendment Section 59A was inserted-Power to determine rate of tax given to State Govt.-Challenged on the ground that it gives unguided power to determine rate of tax-No statutory right of appeal­ that it is unconstitutional being violative of Article 14- 0n appeal. Held, Section 59A gives absolute and final power to Government D to determine rate of tax-No obligation to hear t/1e dealer before imposing the tax-No statutory provision of appeal, revision etc.-Violative of Article 14 of the
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