first question relates to the consti-
tutional validity of the 46th Amendment Act by which the
State legislatures have been empowered to levy sales ... Constitution.
On the passing of the 46th Amendment, the State Govern-
ments after making necessary amendments in their laws com-
menced to levy sales
merely enables
activation.
According to the petitioners prior to the 46th
amendment composite contracts were not exigible to States
sales tax under Entry 54, List ... contracts to
be subjected to sales tax. Therefore, even after the 46th
amendment other transactions had been held not to be
sales. Reliance has been
judgment, the Parliament
amended the Constitution of India by the Constitution (46th Amendment) Act,
1982 which received the assent of the President of India ... inserted for the first time by amendment of the Act w.e.f. 01.07.1989.
This amendment was post 46th Constitutional Amendment. However, the High
Court
propose to impose VAT on an erroneous assumption that after the
46th amendment to the Constitution, the Commercial Tax Department is
_____________
Page ... goods. Its origin is traceable to some time prior to the 46th
amendment to the Constitution.
74. It appears prior to the 46th amendment
emphasised that the objects and reasons of the 46th amendment to
the Constitution make it clear that the phrase „service‟ used in Article ... Schedule VII of the Constitution of India.
Legislative History of the 46th Amendment
28. Before discussing the scope of expression „tax on the sale
Constitution of India, which has been inserted by 46th Amendment of Constitution on the scheme of section 8 of the Central Sales ... dimensions. Firstly that after the amendment in the Constitution by the 46th Amendment whereby clause (29A) was inserted in article 366 , the same
present writ petition(s). The Parliament, by way of the Constitution (46th Amendment) Act, 1982, amended Article. 366 of the Constitution of India ... Supreme Court, challenging the validity of the Constitutional 46th Amendment and the Supreme Court, in the case of Builder's Association of India
overcome such legal obstacle the Constitution was amended by 46th Amendment to include a wider definition of "tax on the sale or purchase ... Article 366. Clause (29A) of Article 366 as inserted by the 46th Amendment of the Constitution is quoted below:
(29A) 'tax on the sale
46th 15 - 17
Amendment of the Constitution of India
IV The 46th Amendment to the Constitution of 18 & 19
India
V Vires Upheld ... scope of the amendment and the march of
law subsequent and consequent to the Amendment.
III) Judicial Approach Prior to the 46th Amendment
tickets. But after the coming into force of' the Constitution (46th Amendment) Act, the State Legislature has promulgated the West Bengal Taxation Laws (Second ... said Act for levy of sales tax consequent upon the 46th Amendment of the Constitution and thus to levy tax on sales of lottery tickets
