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1990 DIGILAW 551 (SC)

STATE OF M. P. v. SHYAMA CHARAN SHUKLA

1990-09-06

K.N.SAIKIA, K.N.SINGH, KULDIP SINGH

body1990
ORDER This appeal is directed against the judgment of a Full Bench of the High Court of Madhya Pradesh dated April 8, 1974 (Shyama Charan Shukla v. State of Madhya Pradesh [1974] 34 STC 504), quashing orders of the sales tax authorities on a petition by the respondent under article 226 of the Constitution. After hearing the learned counsel for the parties we find no good reason to interfere with the High Court's order as the High Court has quashed orders of sales tax authorities following the decisions of this Court in Ghanshyamdas v. Regional Assistant Commissioner of Sales Tax [1963] 14 STC 976; [1964] 51 ITR 557; AIR 1964 SC 766 and Anandji Haridas & Co. (P.) Ltd. v. S. P. Kushare [1968] 21 STC 326 (SC); AIR 1968 SC 565 . The appeal fails and accordingly dismissed. There will be no order as to costs. Appeal dismissed.