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Category: Case Analysis

BHAGWANDAS vs. THE STATE OF RAJASTHAN

The Supreme Court of India in Bhagwandas v. State of Rajasthan [1957 SCR 854], reversed the Rajasthan High Court’s conviction of Bhagwandas and Netram under

A. V. FERNANDEZ vs. THE STATE OF KERALA

The Supreme Court in A. V. Fernandez v. The State of Kerala, AIR 1957 SC 657, adjudicated on the correct methodology for assessing sales tax