AIR 1994 SUPREME COURT 2291 ::1994 AIR SCW 2174 ::1994 (1) RevLR 570 ::1994 KerLJ(Tax) 514 ::1994 RevLR 1 570 ::(1994) 14 CorLA 72 ::1994 (28) STI 26 ::1994 (27) STA 247 ::1994 (95) STC 170 ::(1994) 3 SCR 417 (SC) ::1994 (2) SCC(Supp) 59 ::1994 SCC (Supp) 2 59 ::1994 (2) SCJ 268 ::(1994) 3 JT 239 (SC)

Supreme Court Of India

Hon'ble Judge(s): M. N. Venkatachaliah, A. M. Ahmadi, B. P. Jeevan Reddy , JJJ

(A) Constitution of India , Art.141— Precedent-Supreme Court decisions- There is no conflict between 1993 AIR SCW 3 and 1991 AIR SCW 553. (Para 4) (B) Haryana General Sales Tax Act (20 of 1973) , S.9(1)(b)— Bombay Sales Tax Act (51 of 1959) , S.13AA— Validity-Decision of Supreme Court in AIR 1990 SC 781-Approach adopted therein does not accord with scheme, intendment and language of relevant provisions of Acts- Not tenable. AIR 1990 SC 781, Overruled. (Para 5) (C) Punjab General Sales Tax Act (46 of 1948) , S.4B— Tamil Nadu General Sales Tax Act (1 of 1959) , S.7A— Kerala General Sales Tax Act (15 of 1963) , S.5A— West Bengal Sales Tax Act (4 of 1954) , S.42(i)— West Bengal Sales Tax Act (4 of 1954) , S.4(6)(ii)— Bombay Sales Tax Act (51 of 1959) , S.13AA— (as amended by Act 2 of 1990) Bengal Finance (Sales Tax) Act (6 of 1941) , S.4(6)(ii)— Validity - Levy of Purchase tax - Provisions under Section 4B of Punjab Act, S. 7A of T.N. Act, S, 5A of Kerala Act, Ss. 4(2)(i), and 4(b)(ii) of W.B.Acts and S. 13AA of Bombay Act-Are valid. 1993 AIR SCW 3, Foll. (Para 8 10 ....