Supreme Court of India · 1986-10-29
KASTURI LAL HARLAL vs STATE OF U.P. & ORS.
- Citation / case number
- SC 1971/60312
- Court
- Supreme Court of India
- Petitioner
- KASTURI LAL HARLAL
- Respondent
- STATE OF U.P. & ORS.
- Author
- BHAGWATI, P.N. (),MISRA RANGNATH,KHALID, V. ,OZA, G.L. ,DUTT, M.M.
- Bench
- BHAGWATI, P.N. (CJ),MISRA RANGNATH,KHALID, V. ,OZA, G.L. ,DUTT, M.M.
Judgment text excerpt
The Supreme Court upheld the constitutional validity of Section 29-A of the U.P. Sales Tax Act, 1948, which allows for the refund of sales tax collected by dealers to the actual buyers. The Court found that the State Legislature had the authority to legislate on taxes related to the sale and purchase of goods under Clause (3) of Article 246 and Entry 54 of the Seventh Schedule. The Court dismissed the appeal, affirming that the provision is incidental to the main topic of taxation and thus valid.