1988 (4) TMI 381 - SC - VAT and Sales Tax

Constitutional validity of Notification Nos. STA. 1085/175/RES-8 dated 19th November 1985 and STA. 1085/175/RES-8 dated 30th June 1986 issued under the Bombay Sales Tax Act 1959 challenged Held that - Writ petitions are allowed the Notifications No. STA. 1085/175/RES-8 dated 19th November 1985 and No. STA. 1085/175/RES-8 dated 30th June 1986 are quashed in so far as they impose a rate of 4 per cent tax for television sets and antennae television cameras television monitors and components parts and accessories of any of them

Summary

The Supreme Court quashed Notifications imposing 4% sales tax on electronic goods manufactured in Maharashtra and 15% on imported goods. The petitioners, manufacturers of television sets, successfully challenged the Notifications as unconstitutional under articles 301 and 303. The Notifications were held to be quashed.