Supreme Court of India

Chandrana & Co. v. State of Mysore

Neutral citation
Reported as [1972] 2 S.C.R. 344
Bench C.A. Vaidyialingam J.
Decided 11 November 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.

From the headnote

Mysore Sales Tax Amendment Act, 1963 (IX of 1964), s. SA-· imposition of Sales ·Tax at rate higher than in Central Sales Tax Act on textiles for period when textiles were not declared goods--Competency of Jhe State Legisla(ure. Section ·15 of the Central Sales Tax Act, 1956, subjects every sales tax .Jaw of a State to the restriction that the tax on the oalc or purchase of <ieclared goods shall not exceed the rate prescribed in the section. On April 1, 1958, textiles became declared gogds and thereafter the Mysore State Legislature enacted the Mysore Sales-tax (Amendment) Act, 1963 (Mys. Act

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