Supreme Court of India · 1961-12-31
BHAIYALAL SHUKLA vs STATE OF MADHYA PRADESH
- Citation / case number
- SC 1960/150
- Court
- Supreme Court of India
- Petitioner
- BHAIYALAL SHUKLA
- Respondent
- STATE OF MADHYA PRADESH
- Author
- SINHA, BHUVNESHWAR P.(),KAPURL.,HIDAYATULLAH, M.,SHAHC.,MUDHOLKARR.
- Bench
- SINHA, BHUVNESHWAR P.(CJ),KAPUR, J.L.,HIDAYATULLAH, M.,SHAH, J.C.,MUDHOLKAR, J.R.
Judgment text excerpt
The Supreme Court held that the Central Provinces & Berar Sales Tax Act, 1947, was validly extended to Vindhya Pradesh under the Part C States (Laws) Act, 1950, and that the subsequent Vindhya Pradesh Laws (Validating) Act, 1952, clarified its applicability. The Court ruled that the sales tax on building materials supplied by contractors was leviable, affirming the validity of the tax despite challenges based on prior judgments in Gannon Dunkerley's and Pandit Banarsi Das's cases. The outcome confirmed the tax's enforceability from April 1, 1951, under the extended Act.