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1960 (9) TMI 4 - SC - Income TaxWhether the fact that Vijaylaxmi Cotton Mills was entitled to exemption from income-tax from the Cambay State by virtue of the covenant entered into by the Nawab of Cambay, entitles the present appellant to exemption from income-tax from the Government of India? Whether after the accession of the Cambay State to the Dominion of India, somebody having a contractual right which could be enforced against the Cambay State was entitled to enforce it against the Government of India in the Indian courts? Held that:- It is apparently in view of this state of things that no case of recognition by the Dominion of India or the Union of India of the right to exemption was made in the petition before the High Court. In our opinion the High Court rightly dismissed the petition. Appeal dismissed.
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