Supreme Court · 1961 INSC 225 · Decided 26 July 1961
The Indore Iron and Steel Registered Stock-Holders' Association v. The State of Madhya Pradesh and Others
- Court
- Supreme Court of India
- Citation
- 1961 INSC 225 · [1962] 2 S.C.R. 924
- Case number
- CIVIL APPEAL No. 509/1960
- Decided
- 26 July 1961
- Bench
- P.B. GAJENDRAGADKAR, K. SUBBA RAO, M. HIDAYATULLAH, J.C. SHAH, RAGHUBAR DAYAL (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(3), 226, 286
Headnote
924 SUPREME COURT REPORTS [1962J 'L'HE INDOHE IRON AND 8'fEEL REGISTERED STOCK-HOLDERS' ASSOCIATION v. THE STATE OF MADHYA PRADESH AND OTHERS (P. B. GAJENDRA<fADKAR, K. SUllBA RAO, M. HIDAYATULLAH, J.C. SHAH and RAGHUBAR DAYAL, JJ.) Satea Tax-Commodity declared essential for tke lif< of "" Sa/, "'' Purchase) Act, 1952, ss.2, 3 Madhya Bharat Bales Tax Act, Samt-at 2007, s. 5( 2). The constituent members of the appellant Association, \Vho carried on business in iron and steel articles were assessed to sales tax for the years 1953-.54 and 1954-.55 under a notifi­
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