Supreme Court · 1962 INSC 237 · Decided 24 August 1962
State of Madhya Pradesh v. Abdealt
- Court
- Supreme Court of India
- Citation
- 1962 INSC 237 · [1963] 3 S.C.R. 704
- Case number
- CIVIL APPEAL No. 373/1961
- Decided
- 24 August 1962
- Bench
- S.K. DAS, J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH, RAGHUBAR DAYAL (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 304(a)
Headnote
SGP·EtEME 001'RT &EPORTS [1963] STATE OF MADHYA PRADESH v. AB1'EALT (S. K. DAS, J. L. KAPUR, A. K. SARKAR, M. HIDAYATULLAH and RMlHUBAR DAYAL, JJ.) ' Inter-State Trade-Discrimination-Sales Tax-Exemp- tion:_Bales of harul·made footwear by manufacturer~Madhya · JJharat Sales on the basis of the notification issued under s. 5 of the Madhya Bharat Sales Tax Act which exempted hand-made shoes and chappals the sale price of which did not exceed Rs. 12/8[· in case of sale by the manufacturer or by a member of his family. The claim for exemption was rejected by
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