Supreme Court · 1997 INSC 103 · Decided 4 February 1997
State of Uttar Pradesh and ANR. v. M/S. Laxmi Paper Mart and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 103 · [1997] 1 S.C.R. 914
- Case number
- CIVIL APPEAL No. 1833/1977
- Decided
- 4 February 1997
- Bench
- B.P. JEEVAN REDDY, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301, 304(a)
Headnote
Constitution of India, 1950: Articles 301 and 304(a). Sales Tax-Inter-State sale-Purchase of raw material-Within or C without the State-Discrimination between-Exemption of tax on exercise books made from paper purchased within the State while subjecting other exercise books to tax-Validity of brought and sold in the State ultra vires Art. 304(a), although the rate of tax on paper was same-Price stntcture of the imported goodS vis- a-vis locally manufactured goods or the economics of the D importer, need not be gone i11to-However, validity of such tax on exercise books made in the
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