down the correct law as it referred to pre 46th
Amendment judgments in arriving at its conclusions which
had lost their validity. The Court also ... specifically
commented that after 46th Amendment, State is
empowered to levy sales tax on the material used even in
those contracts where "the dominant
S L Oberia Minerals Pvt Ltd vs Ce & Cgst Meerut-I on 29 August
down the correct law as it referred to pre 46th
Amendment judgments in arriving at its conclusions which
had lost their validity. The Court also ... specifically
commented that after 46th Amendment, State is
empowered to levy sales tax on the material used even in
those contracts where "the dominant
submitted that the VAT Act is in
conformity with the 46th Amendment to the Constitution of
India. He also pointed out the view taken ... attention to the statement of objects and reasons
of the Constitution (46th Amendment) Bill, 1981. He pointed
out the statement of objects and reasons mentioned
Supreme Court while dealing with the scope of 46th amendment held
that the doctrine of mutuality continues to be applicable to incorporated and
unincorporated members ... club even after 46th amendment to the Constitution
of India. Relevant portion of the judgment is extracted hereunder:
“(1) The doctrine of mutuality continues
Supreme Court while dealing with the scope of 46th amendment held
that the doctrine of mutuality continues to be applicable to incorporated and
unincorporated members ... club even after 46th amendment to the Constitution
of India. Relevant portion of the judgment is extracted hereunder:
“(1) The doctrine of mutuality continues
Supreme Court while dealing with the scope of 46th amendment held
that the doctrine of mutuality continues to be applicable to incorporated and
unincorporated members ... club even after 46th amendment to the Constitution
of India. Relevant portion of the judgment is extracted hereunder:
“(1) The doctrine of mutuality continues
Supreme Court while dealing with the scope of 46th amendment held
that the doctrine of mutuality continues to be applicable to incorporated and
unincorporated members ... club even after 46th amendment to the Constitution
of India. Relevant portion of the judgment is extracted hereunder:
“(1) The doctrine of mutuality continues
Supreme Court while dealing with the scope of 46th amendment held
that the doctrine of mutuality continues to be applicable to incorporated and
unincorporated members ... club even after 46th amendment to the Constitution
of India. Relevant portion of the judgment is extracted hereunder:
“(1) The doctrine of mutuality continues
Supreme Court while dealing with the scope of 46th amendment held
that the doctrine of mutuality continues to be applicable to incorporated and
unincorporated members ... club even after 46th amendment to the Constitution
of India. Relevant portion of the judgment is extracted hereunder:
“(1) The doctrine of mutuality continues
