Supreme Court · 1976 INSC 278 · Decided 2 November 1976
V. Guruviah Naidu and Sons ETC. v. State of Tamil Nadu and ANR. ETC.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 278 · [1977] 1 S.C.R. 1065
- Case number
- CIVIL APPEAL No. 1577/1971
- Decided
- 2 November 1976
- Bench
- HANS RAJ KHANNA, V.R. KRISHNA IYER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 304(a)
Headnote
Madras General Sales Tax Act, 1959, Schedule ll, items 7(a) and (b)-lf ultra vires. '!taw as well as dressed hides and skins are declared goods under Central Sales Tax Act, 1956. Section 4 of the Madras General Sales Tax Act, 1959, provides that the tax shall be payable by a dealer, on the sale or the State, at the rate and only at the point specified in the Second Schedule to the Act, on the turnover in such goods. Item 7 (a) of the Schedule provides that with respect to raw hides and skins, the rate of tax shall be at 3 % and the point of levy shall be at the point of last purchase in the
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