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1955 2scr603 - Judgment Search Results

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Apr 28 1961 (SC)

Smt. Ujjam Bai Vs. State of Uttar Pradesh

Court : Supreme Court of India

Reported in : [1963]1SCR778; [1963]Supp2SCR778

..... but it is equally incontrovertible that the decision in the bengal immunity company s case 1955 2scr603 which it purports to follow does not support it there is a fundamental distinction between ..... jurisdiction as within article 32 it cited as authority the case of bengal immunity company 1955 2scr603 which does not bear out the wide proposition the case involved an interpretation of notification .....

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Mar 11 1958 (SC)

M.P.V. Sundararamier and Co. Vs. the State of Andhra Pradesh and anr.

Court : Supreme Court of India

Reported in : AIR1958SC468; (1958)IMLJ179(SC); [1958]1SCR1422; [1958]9STC298(SC)

..... support ofthis contention on the following observations of this court in the bengalimmunity company case 1955 2scr603 in clause 1 a the constitution makers haveplaced a ban on the taxing power of ..... thestate but were relieved of that obligation by the judgment in the bengalimmunity company case 1955 2scr603 and that further to validate onlylevies and collections made would give an advantage to those .....

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Jul 16 1962 (HC)

Gillanders Arbuthnot and Co. Ltd. Vs. the Commercial Tax Officer and a ...

Court : Kolkata

Reported in : AIR1964Cal477,68CWN1

..... explanation and the decision of the supreme court in bengal immunity co s case s 1955 2scr603 being concerned exclusively with inter state sales has no application to sales falling under explanation ..... typeof enactment was realised by the supreme court in a subsequent decision namely in s 1955 2scr603 the supreme court pointed out the harassment to traders in the following language all big .....

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Nov 24 1959 (HC)

Indian Standard Wagon Co. Ltd. Vs. Commercial Tax Officer and ors.

Court : Kolkata

Reported in : AIR1960Cal424,[1960]11STC47(Cal)

..... the time when the property in the goods passes in s 1955 2scr603 venkatarama ayyar j at page 738 observed considering the matter ..... which were delivered in the bengal immunity company s case s 1955 2scr603 and also in the united motors case 1953 4scr1069 stary passages ..... remembered that in the later bengal immunity company s case s 1955 2scr603 the majority of the judges of the supreme court while .....

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Oct 10 1956 (HC)

The Mysore Spinning and Manufacturing Co., Ltd., by Its Secretary Mr. ...

Court : Chennai

Reported in : (1957)2MLJ167

..... immunity case bengal immunity company v state of bihar 1955 2scr603 on 6th september 1955 and there is now no controversy that if the ..... overruled by the supreme court in the bengal immunity case 1955 2scr603 the position which emerged was that though these sales were ..... of transactions as before then came the bengal immunity case 1955 2scr603 where the supreme court again by a majority overruled the .....

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Oct 10 1956 (HC)

The Mysore Spinning and Manufacturing Co. Ltd., Bangalore City and ors ...

Court : Chennai

Reported in : AIR1957Mad368; [1957]8STC177(Mad)

..... immunity case bengal immunity co v state of bihar 1955 2scr603 on 6 9 1955 and there is now no controversy that if the ..... was overruled by the supreme court in the bengal immunity case 1955 2scr603 the position which emerged was that though these sales were inside ..... type of transactions as before then came the bengal immunity case 1955 2scr603 a where the supreme court again by a majority overruled the .....

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Dec 13 1958 (HC)

Batchu Subba Rao and Co. Vs. the Commercial Tax Officer, East Godavari ...

Court : Andhra Pradesh

Reported in : AIR1960AP196; [1959]10STC394(AP)

..... observed in bengal immunity company ltd v state of bihar s 1955 2scr603 lays certain restrictions and this article as it stood at ..... independent restrictions as has been observed in the majority decision of 1955 2scr603 these several bans may overlap in some cases but in ..... his lordship the acting chief justice may in this behalf in 1955 2scr603 be referred to here when parliament will lift the ban .....

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Aug 29 1960 (SC)

Tata Iron and Steel Co., Limited, Bombay Vs. S.R. Sarkar and ors.

Court : Supreme Court of India

Reported in : AIR1961SC65; [1961]1SCR379; [1960]11STC655(SC)

..... bengal immunity company ltd v the state of bihar and others 1955 2scr603 and the state of bombay v the united motors india ltd ..... or purchase in question in the bengal immunity co s case 1955 2scr603 das acting chief justice in delivering the judgment of the majority ..... 4scr1069 and bengal immunity co ltd v the state of bihar 1955 2scr603 since these cases were decided the constitution has no doubt been .....

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Mar 02 1960 (HC)

Borakar Engineering and Foundry Works Vs. State of Bihar

Court : Kolkata

Reported in : AIR1960Cal513,64CWN744

..... was held to be valid the decision in the bengal immunity case 1955 2scr603 held that the state could not tax such explanation sales in ..... the taxing power of the delivery state in the bengal immunity case 1955 2scr603 it was held that the explanation sales were not divested of ..... so by reason of the judgment in the bengal immunitv case 1955 2scr603 18 the true scope of the sales tax validation act was .....

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Sep 18 1962 (HC)

Dhiraj Lal Mehta Vs. Commissioner of Commercial Taxes and ors.

Court : Kolkata

Reported in : AIR1963Cal442

..... on the ground that the goods were delivered there for consumption the bengal immunity case 1955 2scr603 is regarded as the charter for immunity of inter state sates from taxation its result ..... may be seen in this connection but the difficulties created by the bengal immunity decision 1955 2scr603 were not all legalistic that decision had larger repercussions first by creating a privileged position .....

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