entry in
List II of the Seventh Schedule to the
Constitution enabling the States to levy tax on
sales and purchases independent of entry 54 ... Entry 92-A of List-I and Article 286 of the Constitution.
This entry and the provision show that the legislative
power under Entry 54
Entry 97 of the List I is nothing but a
tax falling within or covered by Article 366(29A)(f) read with Entry 54 ... submitted by Mr.Setalwad that under Entry 8 of List II and
Entry 54 of List II, the State Legislature has been given the power
Constitution of India, being violative of Article 246 read with Entry
54 of List II of 7th Schedule appended to the Constitution of India ... newspapers subject to the provisions of Entry 92A of List I."
Entry 54 empowers the State legislature to impose tax on
sale or purchase
reads:
“In the Seventh Schedule of the Constitution in Union List entry 54
provides for regulation of mines and minerals development to the extent ... Entry
23 (Provincial Legislative List) in Schedule VII of the Government of India
Act, 1935 which correspond to List I Entry 54 (Union List
open to the State legislature under its powers under Entry 54 of
List II to make a provision to the effect that money collected ... relevant taxing entry, it shall still be paid over to
Government, as if it were tax. The legislature cannot under Entry 54 of
List
Mines
and Minerals (Development and Regulation) Act, 1957 as well as Entry 54, List -I, Seventh
Schedule and Articles ... restrictive clause included in Entry 23, List
II of the Constitution.
Undisputedly, in terms of Entry 54 of List I of the Seventh Schedule read
reads:
“In the Seventh Schedule of the Constitution in Union
List entry 54 provides for regulation of mines and
minerals development to the extent ... Entry 23 (Provincial Legislative List) in Schedule VII of the
Government of India Act, 1935 which correspond to List I Entry 54
(Union List
matters covered by the newly
introduced sub clauses are enumerated in Entries 54 and 62,
respectively, of List II of the Seventh Schedule ... Clause 105 of Section 65 of
the Finance Act, 1994. Entries 54 and 62 of List II of the
W.A.1125/13 & connected
June 1947 on the ground of
legislative competence vis-a-vis Entry 54 of List-I in the Seventh
Schedule to the Government of India ... preventing evasion of tax and that the Section was within Entry
54.
This judgment was followed in the matter of
Gursahai Saigal
Entry 66 of List II (State List) of
the Seventh Schedule of the Constitution read with Entry 54
thereof because the cost of construction ... Entry 66 of List II- State List of the
Seventh Schedule of the Constitution of India read with Entry
54 thereof.
Per contra, learned counsel
