Supreme Court · 1988 INSC 219 · Decided 11 August 1988
West Bengal Hosiery Association & ORS. v. State of Bihar & ANR.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 219 · [1988] SUPP. 2 S.C.R. 378
- Case number
- WRIT PETITION (CIVIL) No. 611/1986
- Decided
- 11 August 1988
- Bench
- R.S. PATHAK, M.H. KANIA (2-judge bench)
- Outcome
- Directions issued
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 30, 301, 304, 304(b), 32
Headnote
BENGAL HOSIERY ASSOCIATION & ORS. v. STATE OF BIHAR & ANR. AUGUST 11, 1988 [R.S. PATHAK, CJ AND M.H. KANIA, J.) Constitution of India, 1950: Articles 30 I and 304-Levy of sales­ tax by State-Discrimination between goods imported from other States and goods manufactured and sold in that 301 and 304 of the Constitution. The Bihar Government imposed sales-tax at 5% ad valorem on all D hosiery goods sold within the State irrespective of the place of manufacture of such goods, effective from October l, 1983. However, by virtue of a notification dated August l, 1984, it exempted
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