Supreme Court · 2003 INSC 150 · Decided 5 March 2003
State of West Bengal and ANR. v. E.I.T.A. India LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 150 · [2003] 2 S.C.R. 668
- Case number
- CIVIL APPEAL No. 8182/1995
- Decided
- 5 March 2003
- Bench
- S.S.M. QUADRI, ASHOK BHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Evidence Act Section 4; Constitution Article 366(29A), 366
Headnote
West Bengal Sales Tax Act, 1994/West Bengal Sales Tax Rules, 1995- Sections 2(6), 11 (I) Explanation thereto, (5), (7), (8), (10), (11) and (I 2), C 14(4)/ Rules 173, 174, 188 and 189-Casual traders-Liability to pay tax on sale and purchase-Transporter and owner/lessee of warehouse deemed as the Act, unless contra is proved-Constitutionality of the provisions challenged-Tax Tribunal held Section 2(6) as valid, but in view of lack of machinary provision suspended the same-All other provisions held unconstitutional-provisions D held to be beyond legislative colnpetence of the State-Plea
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