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What is Dhulabhai vs State of MP: Tax Appeal Ruling about?

This document summarizes a 1968 Supreme Court of India case regarding sales tax collected from tobacco dealers in the state of Madhya Pradesh. The key details are: 1) The tobacco dealers filed suits seeking refunds of sales tax collected, arguing it violated the constitution. The district court initially ruled in their favor but the High Court dismissed the suits. 2) The issue before the Supreme Court was whether the suits were barred by a provision of the sales tax act that said assessments could not be

Author

harshita

Language

EN