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
Article 286(2) of the Constitution of India.
25. The 46th Amendment to the Constitution however expanded the
definition of tax on “sale and purchase ... restriction contained in Article 286(3) as
substituted by the 46th Amendment to the Constitution of India. To give
effect to the restriction under Article
Article 286(2) of the Constitution of India.
25. The 46th Amendment to the Constitution however expanded the
definition of tax on “sale and purchase ... restriction contained in Article
286(3) as substituted by the 46th Amendment to the Constitution of India.
To give effect to the restriction under Article
were subject matter of
challenge pre-dated the 46th amendment to the Constitution vide Constitution
(Forty Sixth Amendment) Act, 1982 .
5. Aggrieved by the decision ... dated
22.04.1996.
16. The introduction of Entry 150 pre-dated the 46th amendment to the
Constitution of India pursuant to which Sub-clause
commissioning, of any movable or
immovable property”.
26. After the 46th Amendment to the Constitution, the Hon'ble
Supreme Court, had initially ... contract was indivisible. All that has happened
in law after the 46th Amendment and the
judgment of this Court in *Builders' case
Constitution of India was amended by
the 46th Amendment to the Constitution to bring transactions where one or
more of the essential ingredients ... said case was also concerned with
the constitutional validity of 46th amendment to the Constitution. The
court upheld the constitutional validity of the amendment
Constitution of India was amended by
the 46th Amendment to the Constitution to bring transactions where one or
more of the essential ingredients ... said case was also concerned with
the constitutional validity of 46th amendment to the Constitution. The
court upheld the constitutional validity of the amendment
Constitution of India was amended by
the 46th Amendment to the Constitution to bring transactions where one or
more of the essential ingredients ... said case was also concerned with
the constitutional validity of 46th amendment to the Constitution. The
court upheld the constitutional validity of the amendment
Constitution of India was amended by
the 46th Amendment to the Constitution to bring transactions where one or
more of the essential ingredients ... said case was also concerned with
the constitutional validity of 46th amendment to the Constitution. The
court upheld the constitutional validity of the amendment
within the meaning of extended definition of sale recognised
by the 46th Amendment to the Constitution of India.
35. In fact that the petitioner
