Supreme Court · 1965 INSC 225 · Decided 26 October 1965
State of Kerala v. N. Sami Iyer Tobacco Merchant
- Court
- Supreme Court of India
- Citation
- 1965 INSC 225 · [1966] 2 S.C.R. 361
- Case number
- CIVIL APPEAL No. 490/1964
- Decided
- 26 October 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
' • A B D E F G STATE OF KER.ALA. v. N. SAMI IYER TOBACCO MERCHANT October 26, 1965 [K SuBBA RAo, J. C. SHAH ANDS. M. S1KR1, JI.] Madras General Sales Tax ,Act, (9 of 1939) repealed in its application· to Malabar Area (Kera/a) Act 12 of 1957-Sales Tax on tobacco under Madras of the General Clauses Act 1125 (M.E.). The respondent, a dealer, .in the Malabar area, paid tax under the Madras General Sales Tax Act, 1939, on his purchases of tobacco durfog the period of April 1, 1957 to September 30, 1957 the tax on tobacco being leviable under that Act at the point of
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