Supreme Court · 1966 INSC 108 · Decided 20 April 1966
War Profits Tax Commissioner, Madhya Pradesh, Indore v. M/S. Binodram Balchand of Ujjain
- Court
- Supreme Court of India
- Citation
- 1966 INSC 108 · [1966] SUPP. 1 S.C.R. 224
- Case number
- CIVIL APPEAL No. 225/1965
- Decided
- 20 April 1966
- Bench
- K.N. WANCHOO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
TAX COMMISSIONER, MADHYA PRADESH, INDORE v MIS. BINODRAM BALCllAND OF UJJAIN A pri/ 20, 1966 (K. N. WA~CllOO. J. C. SHAH ANDS. M. SIKRI, JJ.J A B Gwalior War Prifits Tax Ordinance, Samvat 2001, as amended by Amendment Ordinances of Samvat 2002 and Samvat 2004, First Sche­ dule, r. 3(1) the Gwalior War Pro- fits Tax Ordinance. In !!HG, by the Gwalior War Profits Tax (Amend­ ment) Ordinance, an Explanation was added after r. 3(2) of the First Schedule to the Ordinance of 1944. In 1947, another Amendment Or dinance was promulgated whereby a comma was inserted in the
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