Supreme Court of India · 1964-05-07
A. HAJEE ABDUL SHAKOOR AND COMPANY vs STATE OF MADRAS
- Citation / case number
- SC 1963/2
- Court
- Supreme Court of India
- Petitioner
- A. HAJEE ABDUL SHAKOOR AND COMPANY
- Respondent
- STATE OF MADRAS
- Author
- SUBBARAO, K.,HIDAYATULLAH, M.,SHAHC.,DAYAL, RAGHUBAR,MUDHOLKARR.
- Bench
- SUBBARAO, K.,HIDAYATULLAH, M.,SHAH, J.C.,DAYAL, RAGHUBAR,MUDHOLKAR, J.R.
Judgment text excerpt
The Supreme Court ruled that Section 2(1) of the Madras General Sales Tax (Special Provisions) Act, 1963, is unconstitutional as it discriminates against imported hides and skins, rendering it void. The Court affirmed that raw and dressed hides and skins are distinct commodities for taxation purposes. It held that the State Legislature has the authority to enact retrospective legislation, emphasizing that legislative competence is based on current powers rather than past limitations. Consequently, the petitioners' writ petitions were allowed, invalidating the contested tax provisions.