Supreme Court · 1971 INSC 97 · Decided 29 March 1971
State of Kerala v. South India Corporation(P) LTD
- Court
- Supreme Court of India
- Citation
- 1971 INSC 97 · [1971] SUPP. 1 S.C.R. 236
- Case number
- CIVIL APPEAL No. 175/1969
- Decided
- 29 March 1971
- Bench
- S.M. SIKRI, G.K. MITTER, K.S. HEGDE, A.N. GROVER, P. JAGANMOHAN REDDY (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 271, 218, 278, 277, 248, 227
Headnote
E F G H STATE OF KERALA v. soum INDIA CORPORATION(P) LTD. March 29, 1971 [S. M. SIICRI, C. J., G. K. MITTER, K. S. HEGDE, A. N. GROVER AND P. JAGANMOHAN REDDY, JJ.) Constitution of India, 1950, Arts. 271 and 218-Repea/ and re-enact· ment of tax laws: if affects continuity of levy-Agreement of legislation and under the Travancore General Sales Tax Act, 1948, and the Cochin General Sales Tax Act, 1945, as amended in 1948, they levied sales-tax on works contracts. As a result of the merger of the two states into a Part B State under the Constitution. the Travancore­ Cochin General
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