1951 (7) TMI 13

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.... of the Sales Tax Act with a prayer that the Revising Authority be directed to state a case and refer certain questions of law to this Court. The facts which have given rise to it may be stated shortly. The applicant is a business man. He obtained a licence for running a country liquor shop, a drug shop and an opium shop. He had to pay very large licence fees for the said shops. In addition to ....

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....the Sales Tax Officer. Thereafter he went in revision to the Revising Authority. His revision was rejected by that authority on the 9th December, 1949. An application for the statement of the case by the Revising Authority made by him was rejected by that Authority on the 21st August, 1950. Thereafter the present application under Section 11 of the Sales Tax Act was filed in this Court. The point ....

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....1 and 54 of List II of the 7th Schedule of the Constitution of India, the State (1) [1939] 1 S.T.C. 1; A.I.R. 1939 F.C. 1.   Legislature is empowered to levy. Whether it is just or unjust to levy both the taxes simultaneously is a matter of policy on which this Court has no opinions. This being the position we find that there is, on the facts as stated in the petition, no such case as woul....