Supreme Court of India
M/s. Chhotabhai Jethabhai Patel & Co. v. State of Uttar Pradesh
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What the Court ordered
For the reasons mentioned therein, the writ petition and the appeal a.re allowed with costs.
Judgment, page 8
From the headnote
Sales·tax-:Notification by State Government exempting ltand-made biris--Validity of order of assessment-Uttar Praduh Sales Tax Act, 1948 (U. P. XV of 1948) s. 4(1)(b). The appellant firm was a registered dealer in biris under the Uttar Pradesh Sales -Tax Act, 1.943. The Sales Tax Officer assessed it to sales tax provisionally for lhc quarter from April I, 1958, to June 30, 1958. The appellant moved the High Court under Art. 226 of the Constitution but the peti tion was dismissed. It appealed to this Court by special leave and filed a petition under Art. 32 of the Constitution. Its case was
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