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1980 (7) TMI 232 - SUPREME COURTWhether section 8(2)(b) of the Central Sales Tax Act, 1956, is unconstitutional and void as violating article 301 of the Constitution? Held that:- Allow these appeals, set aside the judgment of the Madras High Court and direct that the sales which form the subject-matter of dispute in these appeals are taxable at the rate of seven per cent under section 8(2)(b) of the Central Sales Tax Act, 1956 which does not offend articles 301 and 303(1) of the Constitution and is valid.
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