Supreme Court · 1986 INSC 58 · Decided 2 April 1986
Vrajlal Manilal and CO. and Another v. State of Madhya Pradesh and Another
- Court
- Supreme Court of India
- Citation
- 1986 INSC 58 · [1986] 2 S.C.R. 98
- Case number
- CIVIL APPEAL No. 2635/1972
- Decided
- 2 April 1986
- Bench
- A.P. SEN, D.P. MADON (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19(l)(g), 301, 304, 226
Headnote
Madhya Pradesh General Sales Tax Act 1958/Madhya Pradesh .J<, General Sales Tax (Amendment) Act, 1968 c Section 8(1) - Effect of Amending Act 1968 - Tendu "I leaves treated different from 'raw materials' - Increase in ) rate of tax - Whether within legislative competence of State - ~­ Pradesh General Sales Tax Act, 1958 came into D force on April 1, 1959 repealing all the earlier sales tax laws in force in the State. With effect from that date tho! Central Government or a State Government or any of their departments or offices which buy, sell, supply or distributo! J goods,
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