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Poppatlal Shah v. State of Madras (1952) : A Landmark case on Sales Tax Law

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      Written by  HT AL-AMIN KHAN , Student, Department of Land Management and Law, Jagannath University, Dhaka. Case name: Poppatlal Shah v. State of Madras (1952) Citation:  AIR 1952 Mad 91. Introduction This is a landmark case on sales tax law that was decided by the Supreme Court of India in 1953. The case is Poppatlal Shah v. State of Madras, which involved a dispute between a merchant firm and the provincial government over the liability to pay sales tax on goods sold outside the province. Facts Poppatlal Shah was a partner of a firm called Indo-Malayan Trading Company, which had its head office in Madras (now Chennai). The firm dealt with groundnut oil, sago and kirana articles, and received orders from merchants in Calcutta (now Kolkata) for supply of these goods. The firm purchased these goods from local markets in Madras and dispatched them to Calcutta by rail or steamer. The railway receipts or bills of lading were taken in the name of the sellers and so were the insur

Marbury vs. Madison 1803 : A Landmark Case Study

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  Written by  HT AL-AMIN KHAN , Student, Department of Land Management and Law, Jagannath University, Dhaka. Introduction Marbury v. Madison was a landmark United States Supreme Court case decided in 1803.  Fact The case arose from a political dispute between President John Adams and President-elect Thomas Jefferson, who had defeated Adams in the 1800 presidential election. Adams had appointed a number of "midnight judges" to the federal judiciary in the final days of his presidency, including William Marbury. However, Jefferson and his supporters in Congress believed that these appointments were made purely for political purposes and sought to block them. When Jefferson took office, he directed his Secretary of State, James Madison, to withhold Marbury's commission as a justice of the peace. Marbury then brought a lawsuit against Madison in the Supreme Court, seeking a writ of mandamus (a court order directing Madison to deliver his commission) under the Judiciary Act of

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Poppatlal Shah v. State of Madras (1952) : A Landmark case on Sales Tax Law

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Marbury vs. Madison 1803 : A Landmark Case Study