THE PRINCIPAL COMMISSIONER OF INCOME TAX-II, VISAKHAPATNAM vs. L. SURYAKANTHAM, VISAKHAPATNAM

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

92B of list I of the 7th Schedule of the Constitution of India for which the Union Government alone has the power to impose taxes on such movements which are in the nature of consignment in the course of inter-State trade or commerce". 2. Constitutional validity of Act of 1976 came for consideration before the Hon’ble High Court