meaning of Article
363.
Constitution of India, 1950-Articles 19(1)(f) and 31 and
Article 32-Order of President under Article 366(22)-- Order ... matters coming under article 362. The contention
that article 363 excludes also the right arising from
article 291 because article 291 also protects personal
rights
clauses (a) to (f) of
clause (29-A) of Article 366 of the Constitution, and the
second question is whether the power of the State ... clause, namely clause (29A)
was introduced in article 349 of the Constitution. Clause
(30A) of Article 366 of the Constitution reads thus:
339
"366
contention is that the transaction was a
deemed sale under Article 366 (29A)(d) of the Constitution
read with the charging sections in their various ... competence to impose
sales tax on the rendition of telecommunication services.
Article 366 (29A) which extended the definition of 'sale' in
the Constitution
fresh entry in the State List could be added; or Article 366 which is
a definition clause could be amended so as to widen ... Parliament accepted the 3rd alternative of the Law Commission, and
amended Article 366 by adding sub-clause (29A). We are concerned with
sub-clause
mentioned in Clause (1) of Article 286 would also
be attracted to a transfer of goods contemplated under Article 366(29-A)
(b). Similarly, Clause ... make the other parts to Article 286 inapplicable to the transactions which
are deemed to be sales under Article 366(29-A) of the Constitution
State
legislature to levy sales tax under clause (29A)(d) of
Article 366 of the Constitution in the context of the
question where ... Article 269 , a sub-clause (h)
was also added and clause (3) of Article 269 was also
amended. The amended provisions of Article
contract” was treated prior to the insertion of
Clause (29A) in Article 366 of the Constitution by the Constitution
(Forty-sixth Amendment) Act, 1982 with ... brought in the
Forty-sixth Amendment by incorporating Clause (29A) in Article 366
of the Constitution to undo the base of the Constitution Bench
decision
sales tax could be levied.
4. The Tribunal referred to Article 366(29-A) of the
Constitution of India, Section ... hereinafter referred to as
the “West Bengal Sales Tax Act”) and Article 366(29-A) of the
Constitution of India, the Court then referred
that
expression “transactions of that nature” which are referable to Article 366
(29-A)(b); (d) by amended definition of the expression “sale” in clause ... Section
2(24) does not transgress the boundary set out in Article 366(29-A); (f)
Rule 58(1A) of the MVAT Rules provides that
legislate particularly in the light of the 46th Amendment to Article
366(29A)(f) of the Constitution.
f) Had the Parliament intended to levy ... very small percentage of the same and cannot be
segregated.
i) Article 366(29A)(f) of the Constitution deems any service in any manner
whatsoever
