Supreme Court · 1994 INSC 160 · Decided 18 April 1994
The Entry Tax Officer, Bangalore ETC. ETC. v. M/S Chandanmal Champalal and CO.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 160 · [1994] 3 S.C.R. 545
- Case number
- CIVIL APPEAL No. 4263/1992
- Decided
- 18 April 1994
- Bench
- B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
ENTRY TAX OFFICER, BANGALORE ETC. ETC. A ~ v. j MIS CHANDANMAL CHAMPALAL AND CO. APRIL 18, 1994 [B.P. JEEVAN REDDY AND N. VENKATACHALA, JJ.) B r .J • Constitution of India-Entry 52 in List II of Seventh Schedule/Kw- I nataka Tax on Entry of Goods into local weas for consumption, use or sale and we actually taken out-No lery permissible under entry 52-0rder of refund of amount paid in excess of ~ legal liability-Held bad as it would amount to unjust enrichment of dealers ' who have passed on burden to pwchasers/consumers. .. , The controversy·in the instant case was with
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