Supreme Court · 1955 INSC 43 · Decided 22 September 1955
The Tropical Insurance Co LTD. & Others v. The Union of India & Another
- Court
- Supreme Court of India
- Citation
- 1955 INSC 43 · [1955] 2 S.C.R. 517
- Case number
- WRIT PETITION (CIVIL) No. 186/1954
- Decided
- 22 September 1955
- Bench
- SUDHI RANJAN DAS, N. CHANDRASEKHARA AIYAR, NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR, SYED JAFFER IMAM (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32
Headnote
SUPREME COURT REPORTS 517 chand Nipani and Shri Maniklal Chunanlal Baroda were not liable to pay any tax on these transactions nor could any such liability for tax be transferred to the petitioners by virtue of such declarations. If, therefore, there was no basis for any such liability, the to be im­ posed therein having disappeared. The result, therefore, is that the Respondents will be restrained from enforcing the Central Provinces and Berar Sales Tax Act, 1947, and its provmons against the petitioners and from imposing a tax in respect of the transactions in question and in
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