Supreme Court · 1976 INSC 251 · Decided 19 October 1976
Union of India v. State of Mysore
- Court
- Supreme Court of India
- Citation
- 1976 INSC 251 · [1977] 1 S.C.R. 842
- Case number
- CIVIL APPEAL No. 1695/1968
- Decided
- 19 October 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, P.N. SHINGAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 131, 226
Headnote
F G H UNION OF INDIA v. STATE OF MYSORE October 19, 1976 [A. N. RAY, C.J., M. H. BEG AND P. N. SHJNGHAL. JJ.] Constitutfrm of lmiia-Article 131-Disputes between State and Unio11- J//risdiction of High Court--Clwrgc of Excise Duty-Condition of-Wlierl!<!r a11 artfc/e mm111factllred or produced whereby item No. 26AA was inse1ted by Finance Act, 1962. On the date when the said amendment came into force the respondent. had in his stock, ccrt~n iron rods and bars. After the amendment, however, the rods and bars were put through a further manufacturing process and were converted intq
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