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1965 (12) TMI 125 - SUPREME COURTWhether sales tax could be imposed on the respondent for the period from October, 1955, to May, 1959, in view of the prohibition contained in Article 286(2) of the Constitution as it stood before its amendment? Whether sales tax could be validly levied on sales taking place between January 1, 1955, to September 6, 1955, in view of the provisions of the Sales Tax Laws Validation Act, 1956 (Act 7 of 1956)? Held that:- Allow this appeal in part and order that the respondent should be granted a writ in the nature of mandamus directing the appellants not to realise sales tax with regard to transactions of sale between the period from September 7, 1955, to May, 1959, but the respondent will not be entitled to any writ with regard to transactions of sale between January 1, 1955, to September 6, 1955. The appeal is accordingly allowed to this extent but the parties will bear their own costs.
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