SALAR JUNG SUGAR NULLS LTD. ETC. vs STATE OF MYSORE & ORS.

The Supreme Court upheld the levy of purchase tax on sugarcane under the Mysore Sales Tax Act, 1957, as amended by Mysore Act 11 of 1961. The Court ruled that the existence of Central and State Control Orders does not negate the mutual assent required for a sale, and that factories qualify as dealers under Section 2(k) of the Act. Furthermore, the Court found that varying tax rates across states do not violate Article 14 of the Constitution, as they are justified by legislative measures aimed at regulating essential commodities.