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Anant Mills Co. Ltd vs State Of Gujarat & Ors on 21 January, 1975

12. Although tax laws are also subject to Article 14 of the Constitution vide ITO v. NTR Rymbai, AIR 1976 SC 670, a larger discretion in classification is given to the legislature in tax matters than in other spheres vide Anant Mills v. State of Gujarat, AIR 1975 SC 1234; R.K. Garg v. Union of India, (1982) 1 UPTC 355 (SC); Malwa Bus Service (P) Ltd. v. State of Punjab, (1983) 3 SCC 237.
Supreme Court of India Cites 53 - Cited by 222 - Full Document

Superintendent And Remembrancer Of ... vs Girish Kumar Navalakha & Ors on 3 March, 1975

An under-inclusive 'provision in the Foreign Exchange Regulation Act was declared valid in Supdt. and Remembrancer v. Girish Kumar, AIR 1975 SC 1030, on the ground that the legislature is free to remedy parts of a mischief or to recognize degrees of evil and strike at the harm where it thinks it most acute. In the same case the Supreme Court upheld the validity of the piecemeal approach in tax legislation vide ibid.
Supreme Court of India Cites 18 - Cited by 32 - K K Mathew - Full Document
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