286 1 - Judgment Search Results
Nenuram Vs. State of Rajasthan and ors.
Court: Rajasthan
Decided on: Jul-29-1966
Reported in: AIR1967Raj50; [1967]20STC551(Raj)
and further because the sales had been made in the course of import within the meaning of Article 286(1)(b) of the Constitution.The Sales-Tax Officer held that it was a dealer but did not address himself to the
A. Ebrahim and Company Vs. the State of Bombay
Court: Mumbai
Decided on: Apr-11-1962
Reported in: [1962]13STC877(Bom)
or in the alternative in the course of an export, and therefore was exempt from tax under Article 286(1)(b) of the Constitution of India; and (4) the sale was outside the State of Bombay, and therefore not … fourth question, it is the contention of Mr. Ganatra that the sale falls within the exemption of Article 286(1)(b) of the Constitution of India. As it stood at the material time, it provided : 'No law of
Triveni Engineering and Industries Ltd. Vs. State and ors.
Court: Rajasthan
Decided on: Feb-16-2001
Reported in: 2001(4)WLC65; 2001(3)WLN127
as it impinges on item 92A of the Union list of Schedule VII and the provisions of Article 286 of the Constitution of India.(2). We may notice the facts in brief giving rise to these two appeals … common question about the constitutional validity of Explanation II to Section 2(38) of the Rajasthan Sales Tax Act 1994 (hereinafter called the Act of 1994) on the envil that it is ultra vires the legislative competence of
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Commissioner of Sales Tax Vs. Toshniwal Brothers Pvt. Ltd.
Court: Mumbai
Decided on: Jul-30-1984
Reported in: [1984]57STC198a(Bom)
section 37(1) should be so construed as to render the provision constitutional. Reliance was placed also on article 286(1) of the Constitution which expressly takes away the power of the State Legislature to impose tax on sales
The Cashew Corporation of India Ltd. Vs. the State of Karnataka
Court: Karnataka
Decided on: Mar-03-1986
Reported in: ILR1987KAR1803; [1986]63STC90(Kar)
the Corporation. 21. The question whether an assessee was not liable to be taxed by virtue of article 286(1)(b) or article 286(2) of the Constitution came up for consideration before the Supreme Court (sic) in Dhanalakshmi Mills
Madras Marine Co. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Oct-04-1983
Reported in: [1984]56STC154(AP)
fresh look is needed in the light of section 5 of the Central Sales Tax Act. 8. Article 286(1) of the Constitutional reads : '286. (1) No law of a State shall impose, or authorise the imposition … light of section 5 of the Central Sales Tax Act. 8. Article 286(1) of the Constitutional reads : '286. (1) No law of a State shall impose, or authorise the imposition of a tax on the sale or
Arcot Mills Limited Vs. State of Tamil Nadu
Court: Chennai
Decided on: Jan-17-1983
Reported in: [1984]55STC356(Mad)
the temptation to levy and collect taxes on sales or purchases taking place outside their own borders. Article 286(2) empowered Parliament to make the requisite clarifications. Parliament did so in section 4(2) of the Central Sales Tax … them. The question in this revision is whether, for purposes of the Tamil Nadu General Sales Tax Act, 1959, the said purchases can be held to have taken place not in this State, but in the UAR.
Hirji Kalyanji Wadera Vs. the State of Maharashtra
Court: Mumbai
Decided on: Jul-28-1964
Reported in: [1965]16STC502(Bom)
which were claimed as beyond the taxing power of the State on account of the provisions of Article 286(1)(a), read with Explanation to clause (1) of the Constitution. 4. The petitioner was not satisfied with the determination … case the Tribunal is justified in law in coming to the conclusion that within the meaning of Article 286(1)(a) read with the Explanation (Constitution of India) the goods were not actually delivered outside the State as a
Ramkrishan Kulwantrai Vs. Commissioner of Sales Tax
Court: Mumbai
Decided on: Dec-01-1978
Reported in: [1979]44STC117(Bom)
in List Ii or List III including any tax not mentioned in either of those List.' 7. Article 286 of the Constitution prescribes certain restrictions as to the imposition of tax on the sale or purchase of … Madon, J.1. These four references under section 61(1) of the Bombay Sales Tax Act, 1956 (hereinafter for the sake of brevity referred to as 'the Act'), have been made at the insurance of
Commissioner of Sales Tax Vs. Express Block and Engraving Studios Pvt. ...
Court: Mumbai
Decided on: Nov-28-1977
Reported in: (1978)7CTR(Bom)242; [1978]41STC102(Bom)
of blocks by the respondents to the Russian Embassy at New Delhi were exempt from tax under article 286(1)(b) of the Constitution of India ?' 2. As far as question No. (1) is concerned, Mr. Sanghavi, the … Tax Tribunal. The Tribunal upheld the contention of the respondents that the aforesaid sales were exempt under article 286(1)(b) of the Constitution of India as being sales in the course of export out of the territory of
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