1979 (10) TMI 182 - SCH - VAT and Sales Tax

Whether any of the provisions in sections 33(6) and 35 of the Bombay Sales Tax Act 1959 which are in pari materia with sections 14(6) and 15 respectively of the Bombay Sales Tax Act 1953 offend article 14 of the Constitution and as such are void? Held that - Appeal allowed. Section 33(6) of the 1959 Act and section 14(6) of the 1953 Act do not violate article 14 of the Constitution and are valid as relying on State of Gujarat v. Patel Ramjibhai Danabhai 1979 (5) TMI 134 - SUPREME COURT OF INDIA

Summary

The Supreme Court allowed the appeal as the respondent did not appear. The judgment and order of the High Court were set aside, and the original writ petition was dismissed. No costs were ordered.