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The case of Ram Prasad Narayan Sahi and Another v. The State of Bihar and Others, AIR 1953 SC 215, marks a landmark judgment in

This landmark constitutional law judgment examined the constitutional limits on a State’s power to impose a sales tax on inter-State sales, in light of Article

The Supreme Court of India in K.M.S. Lakshmanier and Sons v. Commissioner of Income Tax and Excess Profits Tax, Madras (1953 SCR 1057) analyzed whether