Supreme Court · 1953 INSC 27 · Decided 30 March 1953

The State of Bombay and Another v. The United Motors (India) LTD. and Others

Court
Supreme Court of India
Citation
1953 INSC 27 · [1953] 1 S.C.R. 1069
Case number
CIVIL APPEAL No. 204/1952
Decided
30 March 1953
Bench
M. PATANJALI SASTRI, BIJAN KUMAR MUKHERJEA, VIVIAN BOSE, GHULAM HASAN, NATWARLAL HARILAL BHAGWATI (5-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution Article 286(Z), 286, 286(1)(a)

Headnote

COURT REPORTS THE STATE OF BOMBAY AND ANOTHER v. THE UNITED MOTORS (INDIA) LTD. AND OTHERS. UNION OF INDIA, . STATE OF BIHAR, STATE OF MADRAS, STATE OF MYSORE, I I I ' ' 1069 STATE OF WEST BENGAL, STATE OF UTTAR PRADESH, STATE OF PUNJAB and STATE OF TRAV ANCORE- I )- Interveners. COCHIN I I i j Rules, 1952, l'I'. 5, 6-State law imposing sales tax-Validity-Powei· of States to levy tax on inter-State sales -Limitations-Rules-Whether form part of Act-Constitution of India, 1950, arts. 286 (Z) and (2), 14, 301, 304, 226 -ilieaning and scope of art. 286 (1) and art. 286

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