between the subject matter of a tax and the
standard by which the amount of tax is
measured. These two elements are described ... tax. As noticed above, tax on sale of
goods, is tax on vendor in respect of his sales and is
substantially a tax on sale
proviso in the definition of "payment of
admission", the measure of tax is sought to be amended
without there being an amendment ... include the power of the State to
make changes in the measure of taxes. Therefore, the
contention of the petitioners that the impugned proviso
transgresses
proviso in the definition of "payment of
admission", the measure of tax is sought to be amended
without there being an amendment ... include the power of the State to
make changes in the measure of taxes. Therefore, the
contention of the petitioners that the impugned proviso
transgresses
proviso in the definition of "payment of
admission", the measure of tax is sought to be amended
without there being an amendment ... include the power of the State to
make changes in the measure of taxes. Therefore, the
contention of the petitioners that the impugned proviso
transgresses
activity on
which the tax is imposed, and the amount of the tax.
The amount may be measured in may ways; but decided
cases establish ... between the subject
matter of a tax and the standard by which the amount of
tax is measured. These two elements are described
subject of a tax is different from the measure of the levy. The measure
of the tax is not determinative of its essential character ... court took the view that royalty is a
tax and hence a tax upon such royalty (tax) is not permissible
excise duty can beimposed has no reference to the question of measure of tax or a copmonent thereof and that this decision does not militate ... observations nmade by the Supreme Court have no relation to that measure of tax to anycomponent thereof or to any considerations relevant to the measure
tax is imposed (the subject of
tax), and second, the amount of tax. The subject of tax is
different from the measure of levy ... measure of tax. While the
subject of tax is clear and well defined,
the amount of tax is capable of being
measured in many ways
activity on which the tax is imposed and the amount of the tax. The amount may be measured in many ways; but decided cases establish ... between the subject-matter of a tax and the standard by which the amount of tax is measured. These two elements are described
tax for the completed
transaction which has become subject of tax.
Xxxxx xxxxx xxxxx xxxxx
55. If the legislation can provide for a measure ... that
even if the measure is not relatable to MRP, it can substitute
any value as a measure of tax. Subject of tax
