Court : Karnataka
..... , stock & barrel. to scuttle the ship is not to save the cargo: to jettison may be. (k) the tamil nadu gaming and police laws (amendment) act 2021 that was put in challenge before the madras high court and the amendment act impugned herein are substantially similar in their text, context, object & effect. they have been structured with the same jurisprudential concepts. what the hon'ble ..... statutes of violence 63 kesavananda bharti vs. state of kerala, air1973sc1461- 119 - to the sensible citizens since they do not allow them to live securely under the rule of law. the amendment act suffers from the infirmity of this kind inasmuch as section 2(7) which encompasses all games regardless of skill involved, renders the charging provisions enacted in section 176 read with .....
Tag this Judgment!Court : Karnataka
..... , stock & barrel. to scuttle the ship is not to save the cargo: to jettison may be. (k) the tamil nadu gaming and police laws (amendment) act 2021 that was put in challenge before the madras high court and the amendment act impugned herein are substantially similar in their text, context, object & effect. they have been structured with the same jurisprudential concepts. what the hon'ble ..... statutes of violence 63 kesavananda bharti vs. state of kerala, air1973sc1461- 119 - to the sensible citizens since they do not allow them to live securely under the rule of law. the amendment act suffers from the infirmity of this kind inasmuch as section 2(7) which encompasses all games regardless of skill involved, renders the charging provisions enacted in section 176 read with .....
Tag this Judgment!Court : Karnataka
..... , stock & barrel. to scuttle the ship is not to save the cargo: to jettison may be. (k) the tamil nadu gaming and police laws (amendment) act 2021 that was put in challenge before the madras high court and the amendment act impugned herein are substantially similar in their text, context, object & effect. they have been structured with the same jurisprudential concepts. what the hon'ble ..... statutes of violence 63 kesavananda bharti vs. state of kerala, air1973sc1461- 119 - to the sensible citizens since they do not allow them to live securely under the rule of law. the amendment act suffers from the infirmity of this kind inasmuch as section 2(7) which encompasses all games regardless of skill involved, renders the charging provisions enacted in section 176 read with .....
Tag this Judgment!Court : Karnataka
..... , stock & barrel. to scuttle the ship is not to save the cargo: to jettison may be. (k) the tamil nadu gaming and police laws (amendment) act 2021 that was put in challenge before the madras high court and the amendment act impugned herein are substantially similar in their text, context, object & effect. they have been structured with the same jurisprudential concepts. what the hon'ble ..... statutes of violence 63 kesavananda bharti vs. state of kerala, air1973sc1461- 119 - to the sensible citizens since they do not allow them to live securely under the rule of law. the amendment act suffers from the infirmity of this kind inasmuch as section 2(7) which encompasses all games regardless of skill involved, renders the charging provisions enacted in section 176 read with .....
Tag this Judgment!Court : Karnataka
..... , stock & barrel. to scuttle the ship is not to save the cargo: to jettison may be. (k) the tamil nadu gaming and police laws (amendment) act 2021 that was put in challenge before the madras high court and the amendment act impugned herein are substantially similar in their text, context, object & effect. they have been structured with the same jurisprudential concepts. what the hon'ble ..... statutes of violence 63 kesavananda bharti vs. state of kerala, air1973sc1461- 119 - to the sensible citizens since they do not allow them to live securely under the rule of law. the amendment act suffers from the infirmity of this kind inasmuch as section 2(7) which encompasses all games regardless of skill involved, renders the charging provisions enacted in section 176 read with .....
Tag this Judgment!Court : Supreme Court of India
..... when it is consuming the raw materials for manufacture of goods in the very same unit. it is submitted that it is a settled position of law that any such amendment being only clarificatory in nature, applies to all entities uniformly and from the date of original notification granting the exemption itself. reliance is placed on ..... therefore, in the subsequent assessment years also, the respondent assessee shall be entitled to the exemption 49 is concerned, the aforesaid has no substance. in the taxation matters, every assessment year/period is a different year/period. 21.1 the scheme of the statute does not in any manner indicate that the incentive provided ..... an eligible unit, the respondent was entitled to exemption under entry 255 of the notification issued by the government of gujarat under section 49(2) of the act, 1969. 4.5 it is further submitted that the respondent, in accordance with the eligibility certificate and the exemption granted as aforesaid, availed exemption from payment .....
Tag this Judgment!Court : Karnataka
..... exercising power under article 246 which is not otherwise prohibited. it is to be noted that the constitution (one hundred and first amendment) act, 2016 introduced article 246a which identifies the field of taxation as well as source of power. no doubt, gst is levied on products by virtue of the introduction of the central goods ..... and services tax. when express power is there to make law regarding goods and services tax, we fail to comprehend that how such power shall not include power to levy cess on goods and services tax. true, that the constitution (one hundred and first amendment) act, 2016 was passed to subsume various taxes, surcharges and ..... between the expression subject to and not withstanding and the relevant extract reads as follows: 19. that apart, even if article 372 continues the pre-constitution laws of taxation, that provision is expressly made subject to the other provisions of the constitution. the expression subject to conveys the idea of a provision yielding place to .....
Tag this Judgment!Court : Karnataka
..... exercising power under article 246 which is not otherwise prohibited. it is to be noted that the constitution (one hundred and first amendment) act, 2016 introduced article 246a which identifies the field of taxation as well as source of power. no doubt, gst is levied on products by virtue of the introduction of the central goods ..... and services tax. when express power is there to make law regarding goods and services tax, we fail to comprehend that how such power shall not include power to levy cess on goods and services tax. true, that the constitution (one hundred and first amendment) act, 2016 was passed to subsume various taxes, surcharges and ..... between the expression subject to and not withstanding and the relevant extract reads as follows: 19. that apart, even if article 372 continues the pre-constitution laws of taxation, that provision is expressly made subject to the other provisions of the constitution. the expression subject to conveys the idea of a provision yielding place to .....
Tag this Judgment!Court : Karnataka
..... exercising power under article 246 which is not otherwise prohibited. it is to be noted that the constitution (one hundred and first amendment) act, 2016 introduced article 246a which identifies the field of taxation as well as source of power. no doubt, gst is levied on products by virtue of the introduction of the central goods ..... and services tax. when express power is there to make law regarding goods and services tax, we fail to comprehend that how such power shall not include power to levy cess on goods and services tax. true, that the constitution (one hundred and first amendment) act, 2016 was passed to subsume various taxes, surcharges and ..... between the expression subject to and not withstanding and the relevant extract reads as follows: 19. that apart, even if article 372 continues the pre-constitution laws of taxation, that provision is expressly made subject to the other provisions of the constitution. the expression subject to conveys the idea of a provision yielding place to .....
Tag this Judgment!Court : Karnataka
..... exercising power under article 246 which is not otherwise prohibited. it is to be noted that the constitution (one hundred and first amendment) act, 2016 introduced article 246a which identifies the field of taxation as well as source of power. no doubt, gst is levied on products by virtue of the introduction of the central goods ..... and services tax. when express power is there to make law regarding goods and services tax, we fail to comprehend that how such power shall not include power to levy cess on goods and services tax. true, that the constitution (one hundred and first amendment) act, 2016 was passed to subsume various taxes, surcharges and ..... between the expression subject to and not withstanding and the relevant extract reads as follows: 19. that apart, even if article 372 continues the pre-constitution laws of taxation, that provision is expressly made subject to the other provisions of the constitution. the expression subject to conveys the idea of a provision yielding place to .....
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