Supreme Court · 1973 INSC 82 · Decided 16 April 1973
State of U.P. and ANR. v. Annapurna Biscuit MFG. CO.
- Court
- Supreme Court of India
- Citation
- 1973 INSC 82 · [1973] 3 S.C.R. 987
- Case number
- CIVIL APPEAL No. 1716/1972
- Decided
- 16 April 1973
- Bench
- K.S. HEGDE, HANS RAJ KHANNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
U.P, Sat .. Tax Act 1947 s. 29-A-Yalldity-U.P. Salta Tax (Amtnd• mint&: Ya/ldatlon)Act 1971 Ss. IS and 17-Stction IS lns1rtlng s. 29·A Into parent Act-Stctlon 17 making constqutntlal provlslon,,_Yalidlty of Ss. IS and 17-State Legislature whtthtr has compttene< lo enact law covtrtd by Constitution of India, Sevenrh Schedule, entry 54 List 11 or entries 7 and 10' List Ill. By s. 29-A of the U.P. Sales Tax Act 1948 inserted by s. 15 of th.e U.P. Sales Tax (Amending and Validation) Act 1971 sales-tax wrongly realised by a dealer from any person had to be deposited
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