Commissioner Of Income-Tax vs Vr. S.R.M. Firm And Others on 15 March, 1994
44. We do not however rest our decision on the principles of the VCLT,
but root it in the inability of the Parliament to effect amendments to
international instruments and directly and logically, the illegality of any
Executive action which seeks to apply domestic law amendments to the
terms of the treaty, thereby indirectly, but effectively amending the treaty
unilaterally. As held in Azadi Bachao Andolan39these treaties are creations
of a different process subject to negotiations by sovereign nations. The
Madras High Court, in Commissioner of Income Tax v VR. S.RM. Firms
Ors40 held that "tax treaties are...... considered to be mini legislation
containing in themselves all the relevant aspects or features which are at
variance with the general taxation laws of the respective countries".