Article 301 of the
Constitution, and even if there was
such violation the tax came within the
special provision under Article 304 ... contravened
Article 301 of the Constitution, it
was valid if it came within the saving
provisions of Article 304 of the
Constitution. Tobacco manufactured
Mayuri Himmatlal Panchal vs High Court Of Gujarat Through Registrar ... on 13 August, 2024
Author
liquor was
challenged on the ground that it was violative of Article 304
of the Constitution. While discussing the reasonableness of
the restriction ... said, that restrictions which
may validly be imposed under Article 304(b) are those
which seek to protect public health, safety, morals and
property within
need only satisfy the
mandate of being non- discriminatory as per Article 304 (a)
of the Constitution of India. The theory of it being
304 of the Constitution of India,
provisions whereof are extracted hereinafter.
"304. Restrictions on trade, commerce and intercourse
among States - Notwithstanding anything in article ... concession Rules, are deemed to be made in terms of the Article 304 of the
Constitution of India. Resultantly, the respectively formulated mineral
concession Rules
stock transferred and sold
in Chennai as violative of articles 14 , 301 and 304 of the
Constitution of India and void and unenforceable. By orders ... impugned Act requires the assent of
the President under Article 304(b) also cannot be accepted. Further,
as the classification is reasonable, the submission
The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024
Uni Colloids Impex Pvt Ltd vs Ahmedabad on 28 June, 2024
Customs, Excise & Service
The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024
The Deputy Commissioner Of Income Tax, ... vs Shri Karimbhai Kamrudinbhai Makhani, ... on 11 November, 2024
