Court : Karnataka Dharwad
..... the character of tax or duty from impermissible to permissible but these principles would not apply if it is in the form of a explanation, vide m.p.cement manufacturers association vs state of madhya pradesh reported in (2004)2 scc249 it has been held as under: 22. the legislature has the power to validate an invalid ..... commerce for which sales tax was charged under the central sales tax act, :292. :1956. (for short cst ), on the ground that cst was levied on turnover which ..... is being nullified to sustain the constitutional validity of the impugned act.34. assessment orders for the assessment year 1957-58 to 1965-66 came to be challenged before the high court of madras by comorin match industries private limited contending that it had sold the safety matches manufactured by it, in the course of inter-state trade and .....
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