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1 - 5 of 5 (0.25 seconds)The Central Sales Tax Act, 1956
A.R. Krishna Iyer And Anr. vs The State Of Madras Represented By The ... on 20 March, 1956
(6) On the argument of discrimination, Krishna Iyer v. State of Madras, 1956-7 STC 346: ((S) AIR 1956 Mad 480), has been referred to. That was a case where the Madras General Sales tax Act provided that the turnover of articles of food and drink sold in hotels, boarding houses and restaurants in excess of Rs. 25,000 be taxed at 41/2 Pies in the rupee, while similar dealers in such articles but not sold in hotels, boarding house and restaurants were taxed only at three pies; and further, even dealers in such articles sold in hotels, boarding houses and restaurants with a turnover of less than Rs. 25,000 were taxed only at three pies. This court held that the classification was not based upon any reasonable or intelligible criteria having just and reasonable relation to the object of the Act and accordingly held the provision to be void and air-enforceable.
Section 3 in The Central Sales Tax Act, 1956 [Entire Act]
Section 6 in The Central Sales Tax Act, 1956 [Entire Act]
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