Supreme Court · 1973 INSC 253 · Decided 21 December 1973
State of Tamil Nadu, Etc v. Sitalakshmi Mills, Etc .
- Court
- Supreme Court of India
- Citation
- 1973 INSC 253 · [1974] 3 S.C.R. 1
- Case number
- CIVIL APPEAL No. 2547/1969
- Decided
- 21 December 1973
- Bench
- A.N. RAY, HANS RAJ KHANNA, KUTTYIL KURIEN MATHEW, A. ALAGIRISWAMI, P.N. BHAGWATI (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 30I, 302, 303(1), 301, 286
Headnote
, A B c I STATE OF. TAMIL NADU, ETC. v. sr~ALAKSHMI MILLS, ETC . December 21, 1973 [A.,N. RAY, C. 1., H. R; Kl!A.''NA, K. K. MATHEW, A. ALAGIRISWAMI, AND P. N. BllAGWATI, JJ.) . . Central Sales Tax A<t-S, 8(2)(b}-lfviolatire of arts. 30I, 302 and 303(1) of the Constitution. Clause (b) of s. cak:ulated at the rate of 10 per cent or at the rate applicable to the sale or purchase of such goods inside the appro­ priate State. whichever is higher. Art. 301 pro\ddcs that, subject to the other pro­ \"ision.s of Part XIII, trade, commerce and intercourse throughout the
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