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Dec 21 1973

State of Tamil Nadu, Etc. Vs. Sitalakshmi Mills, Etc. (Civil Appeal No ...

Court: Supreme Court of India

Decided on: Dec-21-1973

Reported in: (1974)3CTR(SC)59

Mathew, J. - Before the High Court of Madras, the respondents claimed that they were not liable to be taxed at the higher rate prescribed … not obtained C or D forms, as the case may be, for the reason that s. 8(2)(b) is violative of articles 301 and 303(1) of the Constitution and was, therefore bad. The High Court accepted the claims

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