For Such State Or Any Part Thereof - Definition - Law Dictionary Home Dictionary Definition for-such-state-or-any-part-thereof

Definition :

For such State or any part thereof, The expression 'for such State or any part thereof' occurring in article 246(3) of the Constitution of India cannot be taken to import into entry 54 of II List the restriction that the sale or purchase referred to must take place within the territory of that State. All that it means is that the laws which a State is empowered to make must be for the purposes of that State, State of Bombay v. United Motors (India) Ltd., AIR 1953 SC 252: (1953) SCR 1069.

For the most part, means more than half, Reg. v. H.M. Treasury, Ex parte Cambridge University (ECJ), (2001) 1 WLR 2514.

For the purpose of business, amount spent on third persons who have no connection with petitioner's business. Such expenditure cannot said to be for the purpose of rationalisation of administration or modernization of machinery or for preservation of business or for protecting its assets and property, C.I.T. v. Malayalam Plantation Ltd., AIR 1964 SC 1722 [Income Tax Act, 1961]

Occurring under the provision is wider in scope than the expression 'for the purpose of earning income, profit or gains' and this has been the consistent view of the court, Madhav Prasad Jatia v. CIT, (1979) 3 SCC 634: 1979 SCC (Tax) 279: AIR 1979 SC 1291. See also S.A. Builders Ltd. v. CIT, (2007) 1 SCC 781.