Supreme Court · 1968 INSC 107 · Decided 18 April 1968
State of Madras v. N. K. Nataraja Mudaliar
- Court
- Supreme Court of India
- Citation
- 1968 INSC 107 · [1968] 3 S.C.R. 829
- Case number
- CIVIL APPEAL No. 763/1967
- Decided
- 18 April 1968
- Bench
- J.C. SHAH, R.S. BACHAWAT, G.K. MITTER, C.A. VAIDYIALINGAM, K.S. HEGDE (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301, 303, 302, 304, 226
Headnote
E F G H STATE OF MADRAS v. N. K. NATARAJA MUDALIAR April 18, 1968 [J. C, SHAH, R. S. BACHAWAT, G. K. MITTER, C. A. VAIDIALINGAM AND K. S. HEGDE,.JJ.J Central Sales Tax Act, 1956--Different rates bf tax in different States under s. 8 sub-els. (2), (2A) and (5)-These provisions whether void for exclua•d if State law so provides. Constitution of India, Arts. 301, 302, 303 and 304-Differential rates of Central Sales Ta::c in diff'erent States under s. 8, sub-els. (2), (2A) and (5) of Central Safes Tax Act, 1956-Freedom of trade and commerce whether hanzpered-Diw:rbnination between
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