Login : Advocate | Client
Home Post Your Case My Account Law College Law Library

Report No. 49

20. Khyberbari case.-

Another case illustrating the proposition that it is open to the Legislature to prescribe the machinery for recovering the tax may be usefully referred to. It has been held1 that a tax levied by a State on goods carried, even though the tax has been made payable by the producer of goods and not by the carrier, is valid. The Supreme Court refused to read, in the State List, entry 56, any restriction to the effect that the tax on goods carried should be levied only against the owner of the goods that are carried or against the persons who carry them.

1. Khyberbari Tea Co. v. State of Assam, AIR 1964 SC 925.

The Proposal for inclusion of Agricultural Income in the Total Income for the purpose of determining the Rat of Tax under the Income-Tax Act, 1961 Back

Client Area | Advocate Area | Blogs | About Us | User Agreement | Privacy Policy | Advertise | Media Coverage | Contact Us | Site Map
powered and driven by neosys