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The Supreme Court in Firm of M/s. Peare Lal Hari Singh v. State of Punjab & Another, [1959] SCR 438, delivered a landmark judgment addressing

This case scrutinizes the constitutional validity of imposing sales tax on the supply of materials involved in building contracts within Delhi, particularly through the extension

This landmark decision in J.K. Chaudhuri v. R.K. Datta Gupta & Others, reported in [1959] SCR 456, offers a significant exposition of the doctrine of