Supreme Court · 2003 INSC 119 · Decided 25 February 2003
State of West Bengal and ANR. v. Road Transport Association, Silguri and ANR.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 119 · [2003] 2 S.C.R. 335
- Case number
- CIVIL APPEAL No. 8180/1995
- Decided
- 25 February 2003
- Bench
- S.S.M. QUADRI, ASHOK BHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Bengal Finance (Sales Tax) Act, 1941/West Bengal Sales Tax Rules, 1941: A B Ss.2(ia-1)-Explanation land ss.4C(6) and 4C(7)/rr.48L(4) and 48M- C Constitutional validity of-West Bengal Taxation Tribunal suspended operation of Explanation I to s.2(/a-1) holding it valid but vague and held that there of disclosure-Tribunal also held sub-sections ( 6) and (7) of s.4-C invalid and unconstitutional and sub­ rule( 4) of r.48 as invalid observing that power to seize and sell the goods is D exercisable without purchase of goods by, and a proper assessment of purchase tax in respect of, a
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