Supreme Court · 1989 INSC 396 · Decided 22 December 1989
Video Electronics PVT. LTD. and ANR. ETC. ETC. v. State of Punjab & ANR. ETC. Etc .
- Court
- Supreme Court of India
- Citation
- 1989 INSC 396 · [1989] SUPP. 2 S.C.R. 731
- Case number
- WRIT PETITION (CIVIL) No. 665/1988
- Decided
- 22 December 1989
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN, J.S. VERMA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 32, 14, 19
Headnote
U.P. Sales Tax Act, 1948-Sections 4A, 5A and 48 and Notifica- lion dated January 29, 1985 and December 26, 1985-Constitutional .. validity of Manufacturers of goods in stat,,__No liability to pay tax- ~ Dealers selling goods imported from outside stat,,__liable to pay tax- c whether of India 195~Articles 14, 19, 38, 39, 301 and 304-- Sales Tax Law-Manufacturers of goods in the state exempted from Sales Tax-Non-manufacturer of same goods importing goods and selling-Liable to sales tax-Whether valid, legal and constitutional. D A common question of law having arisen for
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