Supreme Court · 1963 INSC 163 · Decided 13 August 1963
The South India Corporation(P) LTD. v. The Secretary, Board of Revenue, Trivandrum & ANR.
- Court
- Supreme Court of India
- Citation
- 1963 INSC 163 · [1964] 4 S.C.R. 280
- Case number
- CIVIL APPEAL No. 295/1962
- Decided
- 13 August 1963
- Bench
- S.K. DAS, K. SUBBA RAO, RAGHUBAR DAYAL, N. RAJAGOPALA AYYANGAR, J.R. MUDHOLKAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 277, 278, 226, 227; Companies Act
Headnote
13 280 SUPREME COURT REPORTS [ 1964] THE SOUTH INDIA CORPORATION(P) LTD. ti. THE SECRETARY, BOARD OF REVENUE. TRIVANDRUM & ANR. (S. K. DAS, ACTING C. J., K. SUBBA RAO, RAGHUBAR DAYAL, N. RAJAGOPALA AYYANGAR AND J. R. MuoHoLKAR, JJ.) Sales Tax-Assess1nent in respect of works Constitution"­ Scope and ef}ect of-Constitution of India, Arts. 277, 278, and 372- Tr.vancore-Cochio General Sales Tax Act. 11 of 1125 M.E.-Tra.. v«ncore-Cochin General S•les Tax Act 1957 (12 of 1957)-Kerala Act 11 of 1957. On March 17, 1959 the appellant, a private limited
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