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Shree Mahabaleswara Auto Industries ... vs State Of Karnataka And Another on 10 September, 1992
cites
Article 276 in Constitution of India [Constitution]
Galaxy Theatre vs State Of Karnataka on 4 April, 1991
Though there is scope for further classification and rationalisation of taxation, mere absence of it would not result in discrimination and this has been explained by this court in Galaxy Theatre v. State of Karnataka, . Hence that contention also is not available to the petitioner.
Federation Of Hotel & Restaurant ... vs Union Of India & Ors on 2 May, 1989
4. This point may further be looked at from another angle. When, under the scheme of entries in Lists I and II of Schedule VII to the Constitution, there is distribution of fields of legislation between the Union and the States with certain aspects overlapping, in such an event, the question that is to be examined is whether the tax levied concerns an aspect not covered by one or the other party entry. This precise question has been considered by the Supreme Court in Federation of Hotel and Restaurant Association of India v. Union of India :
The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
Article 14 in Constitution of India [Constitution]
Sri Banashankari Leasing Co. Ltd. And ... vs State Of Karnataka And Another on 18 June, 1991
7. The next argument advanced is one under article 14 of the Constitution. The contention raised does not bear any close scrutiny in view of the decision of this court in Banashankari Leasing Co. Ltd. v. State of Karnataka [1992] 194 ITR 650; ILR 1991 Kar 2238.
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