Supreme Court · 1988 INSC 124 · Decided 29 April 1988
Weston Electroniks & ANR. v. State of Gujarat & ANR.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 124 · [1988] 3 S.C.R. 768
- Case number
- WRIT PETITION (CIVIL) No. 1032/1986
- Decided
- 29 April 1988
- Bench
- R.S. PATHAK, RANGANATH MISRA (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 301, 32
Headnote
E F WESTON ELECTRONIKS & ANR. v. STATE OF GUJARAT & ANR. APRIL 29, 1988 [R.S. PATHAK, C.J. AND RANGANATH MISRA, J.J Gujarat Sales Tax Act, 1969-S. 49(2)-Read with Arts. 30 I, 303( I) and 304(a)-Jmposition of tax must not be such as to discrimi­ nate between goods imported from other discriminatory measures to give effect to the statutory intention. By availing nf its powers under sub-s. (2) of s. 49 of the Gujarat Sales Tax Act, 1969 to exempt, in the public interest, any specified class of sales from payment of the whole or any part of the tax payable under the Act, the
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