Supreme Court · 1976 INSC 5 · Decided 19 January 1976
State of Tamil Nadu v. Pyare Lal Malhotra ETC.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 5 · [1976] 3 S.C.R. 168
- Case number
- CIVIL APPEAL No. 58/1971
- Decided
- 19 January 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, R.S. SARKARIA, P.N. SHINGAL (4-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 2(j)
Headnote
F G H 16 8 STATE OF TAMIL NADU v. PY ARE LAL MALHOTRA ETC. January 19. 1976 [A. N. RAY, C.J., M. H. BEG, R. S. SARKARIA AND P. N. SHINGHAL, .TJ.] Cp1.1:!·11l Sah:s Tr:x Act-Secs. 14-15-Tainil Nadu Sales Tax Act Sec. 2(j)-­ Prvlubll101.1 Gf.fll!ltst 1_n1posi11g tax at n1ore than one Tamil Nadu Sales Tax 1\ct. Section 14 <?f t~e Central ~ale~ Tax Act declares certain goods enumerated therein of spec1a~ importance 1n inter-state trade or commerce. The list of goods given at scnal No. IV reads as under :- (iv·) Iron and Steel, that is to s·ay­ (a) pig
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