"The scope of Essential Commodities Act, 1955 authorized regulation of price, not imposition of any tax". It was held in
A. State of Maharashtra v. Lalit Somdatia, (2007) 4 SCC 171
B. Tata Iron and Steel Co. Ltd. v. CCE, (2002) 8 SCC 338
C. Lingaiah v. State of Karnaiaka, (2003) 3 SCC 111
D. Karunagaram v. State of Tamil Nadu, 2002 MLJ 361
Answer: Option B

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