Supreme Court of India
M. A. Rahman and Others v. The State of Andhra Pradesh
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From the headnote
Motor Spirit-Registration of dealers-If ultra vires the Consti tution-Constitution of India, Art. r9(r)(g)-The Madras Sales of Motor Spirit Taxation (Andhra Pradesh Extension and Amendment) Act (Andhra Pradesh V of r958)-The Madras Sales of Motor Spirit Taxation Act (VI of r939) ss. 3 and 4, sub-ss. (I) and (4). The Madras Sales of Motor Spirit Taxation Act (Mad. VI of 1939) was made applicable to the State of Andhra Pradesh by the Madras Sales of Motor Spirit Taxation (Andhra Pradesh Extension and Amendment) Act (Andhra Pradesh V of 1958). The purpose and object of the Act was to levy and
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