Supreme Court of India

Sita Ram Bishambher Dayal & Ors. v. State of U.P. & Ors.

Neutral citation
Reported as [1972] 2 S.C.R. 141
Bench K. S. Hegde and H. R. Khanna JJ.
Decided 21 October 1971

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

From the headnote

U.P. Sales Tax Act, 1948, s. 3D(l)-Its validity-Whether delegation of authority under the section excessive and bad in law-ls the section violative of Art. 14 of the Canstitution. The appellants are dealers in Rab. The St,ate Government under s. 30(1) of the U.P. Sales Tax Act, 1948, levied purchase tax in respect of their dealings in Rab. Section 30(1) of the Act, inter a/ia, provides that for each assessment year, there shall be levied and. paid a tax on the turn­ over of first purchases made by a dealer or through a dealer in respect of such goods, at such rates not exceeding 2, paise per

Where later benches applied it

Of those, 1 mentioned

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