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 .....
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 .....
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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