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PETITIONER: V. M. SYED MOHAMMAD AND COMPANY
Vs.
RESPONDENT: THE STATE OF ANDHRA.(With Connected Appeal)
DATE OF JUDGMENT: 11/03/1954
BENCH: DAS, SUDHI RANJAN BENCH: DAS, SUDHI RANJAN MAHAJAN, MEHAR CHAND (CJ) MUKHERJEA, B.K. BOSE, VIVIAN HASAN, GHULAM
CITATION: 1954 AIR 314 1954 SCR 1117 CITATOR INFO : R 1955 SC 661 (205) R 1957 SC 877 (16) R 1958 SC 538 (12) R 1960 SC1254 (3,9) RF 1992 SC1277 (85)
ACT: Constitution of India, art. 14-Government of India Act, 1935, entry 48 in List II of the Seventh Schedule-Madras General Sales Tax Act (IX of 1939)-Whether,ultra vires the Constitution or Government of India Act, 1935-Rule 16(5) framed under the Act-Whether ultra vires s. 5 (vi) of the Act.
HEADNOTE: Held, that the Madras General Sales Tax Act (IX of 1939), is not ultra vires the Government of India Act, 1935 as entry 48 in List II of the Seventh Schedule to the Government of India Act, 1936 was wide enough to cover a law imposing ’a tax on the purchaser of goods as well as on the seller. Held, also that inasmuch as there was nothing to suggest that the purchasers of other commodities were similarly situated as the purchasers of bides and skins in the present case the Act 1118 was not void under art. 14 of the Constitution on the ground that the impugned Act singles Out for taxing purchas...