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State Of U.P. And Anr vs M/S. Synthetics And Chemicals Ltd. And ... on 18 July, 1991 cites

India Cement Ltd vs State Of Tamil Nadu Etc on 25 October, 1989

The legislative competence of the State in respect of mines and -I minerals was accordingly held to be denuded to the extent that the 83 field was covered by section 9 of the Central Act, namely, Mines and Minerals (Regulation and Development Act), 1957 see India Cement (supra). Unlike mines and minerals, alcohol stands on a different footing, and is dealt with different- ly, dependant on whether it is potable or not. What is significant is that legislation falling in pith and sub- stance under Entry 8 or Entry 51 of List II in relation to alcoholic liquor for human consumption (as distinguished from industrial alcohol) whether for the purpose of levying vend fee or transport fee or excise duty, strictly confined to such articles, is not subject to challenge on the ground of legislative incompetence or repugnancy by reason of the power vested in Parliament under Entry 52 or Entry 84 of List I or Entry 33 of List III. Incompetence or repugnancy arises only when the impact of the legislation falls, not incidentally, but substantially on industrial alcohol so as to transgress on a field occupied by Parliament.
Supreme Court of India Cites 30 - Cited by 272 - S Mukharji - Full Document

M.P. V. Sundararamier & Co vs The State Of Andhra Pradesh& ... on 11 March, 1958

In M.P.V. Sundararamier & Co. v. The State of Andhra Pradesh & Anr., [1958] SCR 1422 at 1479 Venkatarama Aiyar, J., speaking for the Constitution Bench, referred to the Entries in the three lists of the Seventh Schedule of the Constitution and drew a distinction between the main sub- jects of legislation forming one group and taxes forming another group. Entries 1 to 81 of List I are the main sub- jects of legislation within the competence of Parliament. Entries 82 to 92 of that List (92A and B have since been added) enumerate the taxes which Parliament is competent to impose. Likewise, Entries 1 to 44 forming one group in List II relate to the main subjects within the legislative compe- tence of the States, while Entries 45 to 63 of that List deal specifically with the taxes leviable by the States. The general power of legislation vested in the States regarding trade and commerce, production, supply, etc. is referrable to Entries 26 and 27 of List II. The power of the State to levy taxes on the sale or purchase of goods other than newspapers is mentioned in Entry 54 of List II. This power is, however, subject to certain restrictions imposed trader Article 286. Clause (1) of Article 286 prohibits a State from imposing, or authorising the imposition of, a tax on the sale or purchase of goods taking place outside the State or in the course of import into or export out of the terri- tory of India. Parliament is empowered under clause (2) of this Article to formulate by law principles for determining when a sale or purchase takes place outside a State or in the course of import into or export out of the territory of India. Clause (3) of this Article empowers Parliament to/impose certain restrictions and conditions on the taxing power of the State in respect of goods declared by Parlia- ment to be of special importance in inter-State trade or commerce and certain other goods falling under clause (29-A) of Article 366. The legislative 84 power of Parliament in respect of inter-State trade or commerce and its taxing power in regard to it are respec- tively mentioned in Entries 42, 92A and 92B of List I. Taxes levied and collected by the Union on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce, are assigned to the State in the manner provided in clause (2) of Article 269. Clause (3) of that Article says that Parliament may by law formulate principles for determining when a sale or purchase or Consignment of goods takes place in the course of inter-State trade or commerce. It was by virtue of this power that Parliament enacted the Central Sales Tax Act, 1956, sections 3 and 4 of which formulate principles for determining when a sale or purchase of goods has taken place in the course of inter-State trade or commerce or outside a State. In all other respects the State enjoys legislative power to levy taxes on the sale or purchase of goods.
Supreme Court of India Cites 67 - Cited by 369 - Full Document
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