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
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
being no actual sale in a lease transaction, even the Constitution (46th Amendment) Act cannot enlarge the definition of 'sale ... ultimately sought for a declaration of Section 4 of the Constitution (46th Amendment) Act, 1982 insofar as it has inserted a new Sub-Clause
question was a single and indivisible works contract. After the 46th Amendment the works contract which was an indivisible one is by a legal fiction ... other for supply of labour and services. After the 46th Amendment, it has become possible for the States to levy sale tax on the value
still
application to incorporated clubs or any club after the
46th amendment to Article 366 (29A) of the Constitution
of India?
ii.Whether the judgment ... Indian Association (supra) still holds
the field even after the 46th amendment of the
Constitution of India; and whether the decisions in
Cosmopolitan Club (supra
whom such tranfer, deliver or
supply is made.”
11. The 46th Amendment to the Constitution was challenged by way of a
batch of writ petitions
being no actual sale in a lease transaction, even the
Constitution (46th Amendment) Act cannot enlarge the definition of 'sale ... sought for a de
claration of Section 4 of the Constitution (46th Amendment) Act, 1982
insofar as it has inserted a new Sub-Clause
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
still
application to incorporated clubs or any club after
the 46th amendment to Article 366 (29A) of the
Constitution of India ... Indian Association (supra) still holds
the field even after the 46th amendment of the
Constitution of India; and whether the decisions in
Cosmopolitan Club (supra
