1980 (7) TMI 232

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....akrishnan, Advocate, with him), for the respondents.   A.V. Rangam, Advocate, for the appellant.   --------------------------------------------------   The judgment of the Court was delivered by   BHAGWATI, J.-These appeals by certificate are directed against an order passed by the High Court of Madras disposing of three revision petitions preferred by the three res....

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....at even if the sales effected by them were inter- State sales they were not liable to be taxed at seven per cent under section 8(2)(b) since that section was ultra vires and void as offending article 301 of the Constitution and that the appropriate rate of tax leviable on these sales was, therefore, the same rate which was leviable on local sales of matches within the State of Tamil Nadu, namely, ....

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.... case [1968] 22 STC 436 (Mad) the High Court of Madras held section 8(2)(b) to be ultra vires and void but this decision of the Madras High Court was reversed in appeal by this Court. The judgment of this Court reversing that decision is reported as State of Tamil Nadu v. Sitalakshmi Mills [1974] 33 STC 200 (SC). This Court held in that case that section 8(2)(b) of the Central Sales Tax Act, 1956,....