Supreme Court · 1996 INSC 906 · Decided 20 August 1996
State of U.P. and ORS. v. Bridge and Roof CO. (India) LTD.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 906 · [1996] SUPP. 4 S.C.R. 762
- Case number
- CIVIL APPEAL No. 10774/1996
- Decided
- 20 August 1996
- Bench
- B.P. JEEVAN REDDY, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Contract Act
Headnote
Co11stitutio11 of India, 1950 ·Article 226. Writ petition-Maintainability of-Contract betwee11 State Government C and Contract01~Tenns of-Provided 4% deduction of tax at source under S. 8-D(l) of U.P. Trade Tax Act, 194~However, Commissioner of Sales Tax directed deduction of 1% tax under deduct of 1% tQX:-ffeld : High Court justified in not going into dispute as it involved interpretation of tenns of contract-Mere fact it also involved interpretation of orders u11der S. 7- D or D S.8(1) did not convert tile controversy into a public law issue-Proper course was reference to
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