1938 (10) TMI 11 - INDIA FEDERAL COURT

Extract:
.......cause in my view of the case the question does not arise. I am, therefore, of opinion that the Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act, 1938, is not ultra vires the Legislature of the Central Provinces and Berar and that the question referred to us should be answered accordingly. Reference answered accordingly.