operators constitutes a deemed sale so as to fall within the
Article 366 (29-A)(l)(d) of the Constitution of India. He also
submitted ... such
transaction, that the Constitution was amended and Clause (d)
of Article 366 (29-A) was Inserted. Keeping In mind the object
with which these
article have the meanings respectively assigned to them in that article. The expression 'goods' is defined in clause (12) of article 366 ... 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
true construction of the term "agricultural income" occurring in article 366(1) of the Constitution and entry No. 82 of List I, Union ... view of clause (3) of article 246 , the State Legislature can enact laws about these taxes. Article 366 provides that unless the context otherwise requires
receipts, and which are excluded from the purview of State legislation. Article 366(29A) only enables legislation on sales tax on the transfer of goods ... Constitution, a new clause, viz., clause 29A was introduced to article 366 of the Constitution of India. The aforesaid amendment made it possible
Karnataka Sales Tax Act, 1957, therefore is beyond the scope of Article 366 of the Constitution of India.
(emphasis supplied)
The decision in KESHORAM ... result of the Forty-six Amendment, sub-article (29-A) of Article 366 was inserted as a result whereof, tax on the sale or purchase
List read with sub
clause (b) of clause (29-A) of article 366 of the
Constitution, it is not permissible for the State
Legislature ... well as Article 246 (2) read
with Entry 54, List-II in the 7th Schedule read with Article
366 of the constitution of India. While
submission, he submitted that sub-clause (b) of clause (29A) of article 366 of the Constitution read with section 5B of the Act makes ... Constitution by providing sub-clause (b) of clause (29A) of article 366 of the Constitution what is provided is a tax on the transfer
justified by the amendment made to the Constitution by which article 366 , clause (29-A) was introduced, the petitioner challenged the same by filing ... mainly sought the striking down of clause (29-A (f) of article 366 of the Constitution. The petitioner has also sought for the quashing
Assessees succinctly submit as under:
(1) After the 46th Amendment, Article 366(29A) has
been introduced to the Constitution of India providing ... enacts definition of sale has to be construed
co-terminus with Article 366(29A)(d).
(2) To constitute sale within the inclusive definition
under Section
Assessees succinctly submit as under:
(1) After the 46th Amendment, Article 366(29A) has
been introduced to the Constitution of India providing ... enacts definition of sale has to be construed
co-terminus with Article 366(29A)(d).
(2) To constitute sale within the inclusive definition
under Section
