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B. Viswanathiah and Company and ors. Vs. State of Karnataka and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 245 and 246; Karnataka Silkworm Seed and Cocoon (regulation of Production, Supply and Distribution) (Amendment) Act, 1979; Central Silk Board Act, 1948 - Sections 1 and 2; Mysore Silkworm Seed and Cocoon (Regulation of Production, Supply and Distribution) Act, 1959 - Sections 3, 4, 5, 6, 8A, 10 and 10A

Reported in : JT1991(1)SC386; 1991(1)SCALE174; (1991)3SCC358; [1991]1SCR305; 1991(2)LC3(SC)

and the State Legislature is incompetent to legislate on this matter. This is because Section 2 of the Central Silk Board Act, which reads as follows:It is hereby declared that it is expedient in the public interest that the Union … in the public interest under Entry 52 of List I, By Section 2 of the Central Silk Boards Act, 1948. Parliament has declared that it is expedient in the Public interest that the Union should take under its … purchase of silk yarn in a silk exchange should be by weight, by open auction and in cash. Section 8A placed certain restrictions on reelers, twisters and traders after the establishment of a silk exchange. It prohibits a

State of Assam and ors. Vs. Chhotabhai Jethabhai Patel Tobacco Product ...

Court : Guwahati

Subject : Sales Tax/VAT

on the ground of violation of Sections 14 and 15 of the Central Sales Tax Act, 1956 and also being contrary to the provisions of … the official gazette subjecting biscuits, all varieties of textiles namely, cotton, woollen, silken including rayon, artificial silk, nylon textile, crude oil, tobacco including cigarettes, cigar, … in : [1974]94ITR204(SC) , in Kerala State Electricity Board v. Indian Aluminium Corporation Ltd. reported in : … v. State of Punjab : [1967]3SCR557 , has submitted that similar provision in East Punjab General Sales Tax Act, 1948, as that of the impugned enactment, was declared to be void on the ground of excessive delegation of … by a new schedule, as per Section 7 of the said Second Amendment Act. Two new sections being Section 8A and Section 8B have also been inserted in the principal Act. Section 8A confers a discretion on the