Supreme Court · 1985 INSC 43 · Decided 1 March 1985
State of Orissa & Others v. The Titaghur Paper Mills Company LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 43 · [1985] 3 S.C.R. 26
- Case number
- CIVIL APPEAL No. 219/1982
- Decided
- 1 March 1985
- Bench
- V.D. TULZAPURKAR, AMARENDRA NATH SEN, D.P. MADON (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 141
Headnote
Ori.1sa Sale~ Tax Act 1947-Sec!ions 38 and 5 (!)-Scope of-Notifications levying purchase tax on hainboos agreed to be served and standing trees agreed to be sevred-Whether ultra vires the Act-Whether create new class of goods no( known to /aw-U'hether atnount lo tax on itnmovable issued in supersession of all previous notifications on the subject-Whether wipe out all tax liability accruing under previous .notifications. "Timber" 'and "logs"-Whether mean the same thing. Ba1nboo contract-Nature of-Whether an ea},·enienl. E
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