Supreme Court · 1953 INSC 44 · Decided 8 May 1953
State of Travancore-Cochin and Others v. Shanmugha Vilas Cashew Nut Factory and OTHERS.
- Court
- Supreme Court of India
- Citation
- 1953 INSC 44 · [1954] 1 S.C.R. 53
- Case number
- CIVIL APPEAL No. 26/1952
- Decided
- 8 May 1953
- Bench
- M. PATANJALI SASTRI, BIJAN KUMAR MUKHERJEA, SUDHI RANJAN DAS, VIVIAN BOSE, GHULAM HASAN (5-judge bench)
- Case type
- Civil
Headnote
• s.C.R. 53 this extent and with the deepest regret I express my respectful dissent. 1953 Ktdar Nath Bajoria v. In my view, the convictions cannot be upheld and there should be a retrial in the normal way. Appeals dismissed. 'l'he State of West Bengal. Agent for the appellant in C.A. No. VILAS CASHEW NUT FACTORY AND OTHERS. [PATANJALI SASTRI c. J., MUKHERJEA, s. R. DAS, VIVIAN BosE AND GHULAM HASAN JJ.] Constitiition of India, 1950, cirt. 286 (1) (a), (1) (b) and (2)­ Tax on scile or p11rchase of goods-Sales "oittside the State "-Sales "·in the cmirse
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