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1 - 10 of 25 (0.69 seconds)Section 130 in The Central Goods and Services Tax Act, 2017 [Entire Act]
The Integrated Goods and Services Tax Act, 2017
Section 160 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Section 20 in The Integrated Goods and Services Tax Act, 2017 [Entire Act]
Section 122 in The Central Goods and Services Tax Act, 2017 [Entire Act]
The Kerala General Sales Tax Act, 1963
Synergy Fertichem Pvt.Ltd vs State Of Gujarat on 23 December, 2019
(1977) 1 SCC 750 and referred to by the Division Bench of the
Hujarat High Court in Synergy Fertichem P. Ltd., v. State of Gujarat
supra
44
"When two or more laws or provisions operate in the
same field and each contains a non-obstante clause
stating that its provision will override those of any other
provisions or law, stimulating and intricate problems of
interpretation arise. In resolving such problems of
interpretation, no settled principles can be applied except
to refer to the object and purpose of each of the two
provisions, containing a non obstante clause. Two
provisions in same Act each containing a non obstante
clause, requires a harmonious interpretation of the two
seemingly conflicting provisions in the same Act. In this
difficult exercise, there are involved proper consideration
of giving effect to the object and purpose of two
provisions and the language employed in each"