Supreme Court · 1961 INSC 152 · Decided 14 April 1961
The State of Assam v. Ramesh Chandra Dey and Others
- Court
- Supreme Court of India
- Citation
- 1961 INSC 152 · [1962] 1 S.C.R. 986
- Case number
- CIVIL APPEAL No. 167/1960
- Decided
- 14 April 1961
- Bench
- T.L. VENKATARAMA AIYYAR, S.K. DAS, J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(2), 6(2), 132(1), 226
Headnote
COURT REPORTS [1962] \... THE STATE OF ASSAM v. RAMESH CHANDRA DEY AND OTHERS (S. K. DAS, J. L. KAPUR, M. HIDAYATULLAH, J.C. SHAH and T. L. VENKATARAMA ArYAR, JJ.) Sales Tax-Law providing for exclusion of sales of goods pur- ~ I I chased for resale-Ammdment confining such sales to those in the 1 Sales Tax Rules, r. Bo-Constitution of India, Art. 286(2). Section 15 of the Assam Sales Tax Act, 1947, as originally enacted, provided that in calculating the net turnover of a registered dealer for tax purposes, all sales made to another registered dealer of goods specified in the latter's
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