Supreme Court · 1975 INSC 129 · Decided 15 July 1975
State of Tamil Nadu v. M. K. Kandaswami ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 129 · [1976] 1 S.C.R. 38
- Case number
- CIVIL APPEAL No. 1040/1973
- Decided
- 15 July 1975
- Bench
- V.R. KRISHNA IYER, R.S. SARKARIA, A.C. GUPTA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 133(1)(c)
Headnote
lnterprt!tation of Statutes-/'rQl'fsion susceptible of two constructions--Cons­ truction defeatin6 purp~ of provision, if can bl! resorted to. Ta1nilnaiu Central Sales-tMX Act, 1959, Stctidn 7-A(l)-Inttrprttation­ Sale or purchc.tSe of certain :o•ds gtnrrally taxable under tht! charging such goods to tax, if workable. Section 7-A(J) of Tamilnadu General Sales-tax Act, 1959, provide. that every d•aler who in the courso of his bu8incss purchases from a re&istered dealer or from any other pen;on, uy aoods (th• e:alo. or purchaso of' ~hich is liable to tax
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