THE NANDLAL BHANDARI MILLS LTD.,INDORE vs THE STATE OF MADHYA BHARAT

The Supreme Court held that the Notifications issued by the Government of Holkar State disallowing the deduction of agents' commission from assessable profits were binding on the appellants, as they stemmed from a Cabinet Resolution and constituted law under the Indore Industrial Tax Rules. The Court affirmed that such general orders from the sovereign ruler must be regarded as law, referencing Rajkumar Mills Ltd. v. Madhya Bharat State and Ameer-un-nissa Begum v. Mahboob Begum. The appeals were dismissed, upholding the High Court's decision.