Supreme Court of India · 1954-03-11
SARDAR SOMA SINGH AND OTHERS vs THE STATE OF PEPSU AND UNION OF INDIA.
- Citation / case number
- SC 1953/1456
- Court
- Supreme Court of India
- Petitioner
- SARDAR SOMA SINGH AND OTHERS
- Respondent
- THE STATE OF PEPSU AND UNION OF INDIA.
- Bench
- MAHAJAN, MEHAR CHAND (CJ),MUKHERJEA, B.K.,DAS, SUDHI RANJAN,BOSE, VIVIAN,HASAN, GHULAM
Judgment text excerpt
The Supreme Court ruled that the Patiala and East Punjab States Union General Sales Tax Ordinance, 2006 (No. XXXIII of 2006) is not ultra vires Article 286(3) of the Constitution. The Court clarified that Article 286(3) applies to laws made by a State Legislature post-Constitution, and the Ordinance, being an existing law under Article 372, does not contravene this provision. Therefore, the petition challenging the imposition of sales tax on essential goods was dismissed.