Supreme Court · 1977 INSC 76 · Decided 3 March 1977
State of U.P. & Others v. M/S. Indian Hume Pipe CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1977 INSC 76 · [1977] 3 S.C.R. 120
- Case number
- CIVIL APPEAL No. 784/1972
- Decided
- 3 March 1977
- Bench
- P.N. BHAGWATI, S. MURTAZA FAZAL ALI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136
Headnote
B l~onsriturion of India-Article 136-Practice of Suprenu' Court-Interfe- c D E F G H rence with d1.scretio11ary orders of High Court-Article 226___..:..WJiether Hif;:/1 C'ourl should interfere-Alternative ren1edies. I nterprt'/ation-A rticles used for business purposes-Whether in co1nn1er­ manufactures and sells hume pipes and high quality an<l high pressure pipes. The pipes are reinforced concrete pipes. The U.P. (Joycrnment issued a notification under the U.P. Sales Tax Act providing that "sanitary fittings" were to be taxed -at 7 per cent instead of 2 per
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