Supreme Court · 2004 INSC 367 · Decided 6 May 2004
Tata Motors LTD. v. State of Maharashtra and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 367 · [2004] SUPP. 2 S.C.R. 452
- Case number
- CIVIL APPEAL No. 1153/1998
- Decided
- 6 May 2004
- Bench
- S. RAJENDRA BABU, P. VENKATARAMA REDDI (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
LTD. V. ST A TE OF MAHARASHTRA AND ORS. MAY 6, 2004 B [RAJENDRA BABU. CJ. AND P. VENKATARAMA REDDI, J.] Sales Tax : Maharashtra Sales Tax Laws (Levy, Amendment and Repeal) Act, C 1989-Sections 26. 27 and 30-Bombay Sales Tax Rules, 1959-Rule 41 £-Retrospective amendment-Retrospective of any tangible or rational ground retrospective D amendment being confined only to a period of eight years and not either before or subsequently riot justified and hence unconstitutional-Bombay Sales Tax Act, 1959--Sectiori, 42, Schedule B, Entry 6-Constitution of India, 1950. E Rule
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