Supreme Court of India
K. R. C. S. Balakrishna Chetty & Sons & Co. v. The State of Madras
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3 Supreme Court benches have cited this judgment.
From the headnote
Sales Tax - Claim of exemption. by licensee-If conditional upon observance of conditions and restrictions-Ma4J'as General Sales Tax Act, I939 (Mad. IX of z939), s. 5. The appellants, who were dealers in Cotton yarn, obtained a license under the Madras General Sales Tax Act, 1939 (IX of 1939). Section 5 of that Act exempted such dealers from pay ment of sales tax under s. 3 of the Act subject to such restric tions and conditions as might be prescribed, including the condi tions as to licenses and license fees. Section 13 required a licen see to keep and maintain true and correct accounts
Where later benches applied it
- 2025 Cmj Foundation and Others v. State of Meghalaya and Others
- 2012 Union of India and Ors. v. Brigadier P.S. Gill
- 2023 Baharul Islam & Ors. v. Indian Medical Association and Ors.
Of those, 2 relied on · 1 referred to
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