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Sumangal Petrochemicals Pvt Ltd vs State Of Maharashtra Through The ... on 22 March, 2024 cites

Ujagar Prints Etc vs Union Of India & Ors. Etc on 4 November, 1988

In Ujagar Prints vs Union of India,50 the Supreme Court observed that the entries in the legislative Lists must receive a liberal construction inspired by a broad and generous spirit and not in a narrow and pedantic manner. This is because the Entries are not sources of legislative power but are merely topics or fields of legislation. Wherever the question of legislative competence is raised, the test is whether the legislation, looked at as a whole, is substantially 'with respect to' the particular topic of legislation. In order to understand the particular topic of legislation, it is necessary to look at the purpose of levy of stamp duty in the MSA on one hand and imposition of customs duty provided in the Customs Act, on the other. The object of the MSA is to collect proper stamp duty on an instrument or conveyance on which such stamp duty is payable. It is simply a fiscal measure enacted to secure revenue for the State on certain types of instruments.
Supreme Court of India Cites 67 - Cited by 540 - Full Document
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