M/s. MANGALORE GANESH BEDI WORKS vs THE STATE OF MYSORE & ANOTHER

The Supreme Court upheld the constitutional validity of the tax imposed under the Mysore Sales Tax Act, stating that the substitution of 2 naya paisa for 3 pies did not constitute an enhancement of tax but merely a conversion of coinage. The Court ruled that even if it were a taxing measure, it could not be challenged under Articles 197 to 199 due to Article 212, which protects legislative proceedings from being questioned for procedural irregularities. The levy of tax in terms of naya paisas was deemed valid and not unconstitutional, as it was in accordance with the Mysore Existing Laws (Construction of References to Values) Act, 1957.