Supreme Court of India · 1955-09-20
M/S. RAM NARAIN SONS LTD. vs ASST. COMMISSIONER OF SALES TAX AND OTHERS(and other case
- Citation / case number
- SC 1955/151
- Court
- Supreme Court of India
- Petitioner
- M/S. RAM NARAIN SONS LTD.
- Respondent
- ASST. COMMISSIONER OF SALES TAX AND OTHERS(and other case
- Bench
- DAS, SUDHI RANJAN,BHAGWATI, NATWARLAL H.,JAGANNADHADAS, B.,IMAM, SYED JAFFER,AIYAR, N. CHANDRASEKHARA
Judgment text excerpt
The Supreme Court held that the bans imposed by Article 286 of the Constitution are independent and must each be overcome for a State Legislature to impose taxes on sales or purchases. The Court clarified that the Explanation to Article 286(1)(a) determines the situs of the sale, and if a transaction is deemed outside the State, it cannot be taxed. Furthermore, the proviso to Article 286(2) only lifts the ban under Article 286(2) and does not affect the ban under Article 286(1)(a). The dissenting opinion was noted from Jagannadhadas J.