Supreme Court · 1971 INSC 27 · Decided 21 January 1971
State of Madras v. S. Padmanabhan ETC.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 27 · [1971] 3 S.C.R. 457
- Case number
- CIVIL APPEAL No. 177/1967
- Decided
- 21 January 1971
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Tamil Nadu General Sales Tax Act, 1959-Act coming into force on April 1, 1959-Published in Official Gazette on March IS, 1959-G.O. 976 issued under Act, on March 28, 1959 authorising notification under s. 17 to be published on April 1, 1959- Notification coming into force on April l, notifioation-Validity of notification whether affected by fact that ii was issued before coming into force of Act. The respondents were dealers in fruits in Tamil Nadu. Orighally under the Madras Geaeral Sales Tax Act, 1939 the sale of fruits was liable to tax. By means of a notification dated
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