Supreme Court · 1958 INSC 12 · Decided 19 February 1958
The Tata Iron & Steel CO. LTD. v. The State of Bihar
- Court
- Supreme Court of India
- Citation
- 1958 INSC 12 · [1958] 1 S.C.R. 1355
- Case number
- CIVIL APPEAL No. 412/1956
- Decided
- 19 February 1958
- Bench
- SUDHI RANJAN DAS, VIVIAN BOSE, T.L. VENKATARAMA AIYYAR, S.K. DAS, A.K. SARKAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(2)
Headnote
COURT REPORTS 1355 THE TATA IRON & STEEL CO., LTD. v. THE STATE OF BIHAR (S. R. DAS C. J., VENKATARAMA AIYAR, S. K. DAS, A. K. SARKAR and VIV!AN BOSE J.J.) Sales Tax-Provincial legislation imposing tax in certain cir­ cumstances-Validity-Power of Provincial Legislature-Retros­ pective company, carrying on business as manufacturer of iron and steel, with its factory and works ·at J amshedpur in Bihar, was assessed to sales tax for two periods prior to the Con­ stitution, under the Bihar Sales Tax Act, 1947 (No. XIX of 1947). enacted by the Bihar Legislature in
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