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The State Of Madras vs Gannon Dunkerley & Co.,(Madras) Ltd on 1 April, 1958

25. We are of the considered view that by bringing Section 9(5) in the JVAT Act into the Statute Book, the dealers have been put to a disadvantageous position, which was not there, prior to the amendment made in the year 2011, and this putting the dealers into a disadvantageous position was not within the legislative competence of the State Legislature. No doubt, had this amendment in the JVAT Act been within the legislative competence of the State Legislature, there was no scope of any interference therein by this Court. But this is a clear case where the State Legislature was not having the legislative competence to give the expression "sale of goods" an extended meaning and to enlarge its legislative field to cover those transactions for taxing, which did not properly conform to the elements of sale of goods within the Sales of goods Act, or under Article 366(29A) of the Constitution of India, and were not satisfying the four conditions of sale, as given in Gannon Dunkerley's case (supra).
Supreme Court of India Cites 38 - Cited by 719 - Full Document

Government Of Andhra Pradesh & Ors vs Smt. P. Laxmi Devi on 25 February, 2008

26. Though it is well settled that this Court should not interfere into the fiscal legislations, and the laws, relating to economic activities should be viewed with greater latitude than the laws touching civil rights, and even if there are possibilities of abuse, that cannot in itself be a ground for invalidating the legislation, but since the State action is not within the competence of the State Legislature, this Court has no option, but to strike down the action of the State Legislature, which was beyond its legislative competence. Even the decision cited by learned counsel for the State, in P. Laxmi Devi's case (supra), supports this view in so many words, when it lays down as follows:-
Supreme Court of India Cites 37 - Cited by 725 - M Katju - Full Document

Rt. Rev. Magr. Mark Netto vs Govt. Of Kerala & Ors on 11 September, 1978

46. In our opinion, there is one and only one ground for declaring an Act of the legislature (or a provision in the Act) to be invalid, and that is if it clearly violates some provision of the Constitution in so evident a manner as to leave no manner of doubt. This violation can, of course, be in different ways e.g. if a State Legislature makes a law which only Parliament can make under List I to the Seventh Schedule, in which case it will violate Article 246(1) of the Constitution, or the law violates some specific provision of the Constitution (other than the directive principles). But before declaring the statute to be unconstitutional, the court must be absolutely sure that there can be no manner of doubt that it violates a provision of the Constitution. If two views are possible, one making the statute constitutional and the other making it unconstitutional, the former view must always be preferred. Also, the court must make every effort to uphold the constitutional validity of a statute, even if that requires giving a strained construction or narrowing down its scope vide Rt. Rev. Msgr. Mark Netto v. State of Kerala SCC para 6 : AIR para 6. Also, it is none of the concern of the court whether the legislation in its opinion is wise or unwise.
Supreme Court of India Cites 8 - Cited by 162 - N L Untwalia - Full Document

State Of Madhya Pradesh vs Bhailal Bhai & Ors on 20 January, 1964

27. We do not find any substance in the submission of learned counsel for the State that in the present case only apprehending danger is challenged, and judicial review is not available at the stage prior to making a decision, on the ground of quia timet action. The law relating to quia timet action, is also no more res integra, in view of the law laid down by the Apex Court in Bhilal Bhai's case (supra), and Tashi Delek Gaming Solutions Ltd.'s case (supra), holding that a quia timet application would be maintainable.
Supreme Court of India Cites 15 - Cited by 829 - K C Gupta - Full Document
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