Court : Supreme Court of India
Decided on : Apr-28-1991
Reported in : AIR1962SC1621; 1963(1)SCR778
..... claimed that sales sought to be assessed were made in the course of inter-state trade, that the provision of the bihar sales tax act, 1947 (bihar act 19 of 1947) which authorised the imposition of tax on such sales were repugnant to article 286(2) and void, and that, therefore, the proceedings ..... romesh thappar v. state of madras ((1950) s.c.r. 594.) this court declared that under the constitution the supreme court constituted as the protector guarantor of fundamental rights, and it cannot, consistently with the responsibility so laid upon it, refuse to entertain applications seeking protection against infringement of such ..... court".our attention was also invited to the decisions in mc govern v. new york ( 229 u.s. 363, l.ed. 1228.) and american railway express co. v. kentucky ( 273 u.s. 269 71 l.ed. 639, 642.). it was observed in the latter case :"it is ..... otherwise article 265 becomes wholly redundant. in the united states of america the power of taxation is regarded as distinct from the exercise"of police power or eminent domain. our constitution evidently has also treated taxation as distinct from compulsory acquisition of property and has made independent provisition giving ..... taxation officer, amritsar ((1962) 1 s.c.r. 823.) carry the matter further. there, the petitioner was a dealer registered under the punjab general sales tax act. notices were served on him by the sales tax authority, the last of them being that if the relevant documents were not produced within a .....Tag this Judgment!