Supreme Court · 1969 INSC 146 · Decided 17 July 1969
T. G. Venkataraman ETC. v. State of Madras & ANR.
- Court
- Supreme Court of India
- Citation
- 1969 INSC 146 · [1970] 1 S.C.R. 615
- Case number
- CIVIL APPEAL No. 281/1969
- Decided
- 17 July 1969
- Bench
- J.C. SHAH, G.K. MITTER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 301
Headnote
Madras General Sales Ta;x: Act, 1959 as amended by Madras Act 2 of 1968-'Cane iaggery' liable to ta;x: but 'palm ;agger;' exempted­ Discrimlnation whether violative of Art. 14 of Constitution-Tax on 'cane jaggery' whether restrictive of trade and commerce within meaning of Art. 301-Whether 30, 1967 under s. 59(1) of the Madras General Sales Tax Act and later by Act 2 of 1968 sales of jaggery became liable to tax. But while by notification under s. 17 'palm jaggery was exempted from tax 'cane jaggery' was not. The appellants who were dealers in 'cane jaggery' challenged the levy
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