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1 - 10 of 43 (0.34 seconds)Article 21 in Constitution of India [Constitution]
Article 22 in Constitution of India [Constitution]
Article 14 in Constitution of India [Constitution]
Article 44 in Constitution of India [Constitution]
State Of Rajasthan And Anr vs Rajasthan Chemist Association on 24 July, 2006
Reference was made to the decision of the Apex
Court in State of Rajasthan v. Rajasthan Chemists
Association, (supra), to contend that duty can be levied only
for conveyance and not on something treating the same as
conveyance. In the said decision, the Apex Court held that
sales tax can be levied only on actual price of goods sold and
not based on the maximum retail price printed on the goods.
WPC No.17794/07 etc.
Government Of Andhra Pradesh & Ors vs Smt. P. Laxmi Devi on 25 February, 2008
10. It is true, the legislation is causing some
inconvenience to the first petitioner and its members and also
the prospective buyers of flats from them, but the same is not a
ground for annulling an enactment. An Act can be declared as
unconstitutional, if only it violates any of the provisions of the
Constitution, other than those concerning Directive Principles of
State Policy. The grounds available for successfully challenging
a legislation have been adumbrated by the Honourable Supreme
Court in Government of Andra Pradesh v. P.Laxmi Bai
(2008) 4 SCC 720. In paragraphs 37 to 68, the above point
has been dealt with elaborately, with special reference to the
classic essay of James Bradley Thayer and the observations of
eminent judges of the U.S.Supreme Court. The Apex Court has
specifically laid down how a statute governing taxation should
be viewed, in contra distinction to a statute governing civil
rights. The relevant portion of the judgment on the above point
WPC No.17794/07 etc.
The State Of Madras vs Gannon Dunkerley & Co.,(Madras) Ltd on 1 April, 1958
The said decision has been affirmed
by the Apex court in State of Madras v. Gannon Dunkerley &
Co., AIR 1958 SC 560. The said decision led to the
amendment of the Constitution, as per which it was clarified
that tax on sale or purchase of goods would include tax on
WPC No.17794/07 etc.
Veena Hasmukh Jain And Anr vs State Of Maharashtra And Ors on 28 January, 1999
In this context, we may refer to
the decision of the Apex Court in Veena Hasmukh Jain v.
State of Maharashtra, (supra), wherein the validity of a
provision in the Bombay Stamp Act, providing that agreement
for sale of a flat plus delivery of possession will be deemed to be
conveyance, was challenged. In the said decision, the Apex
Court held as follows: