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.../consignment transfer and sales made in the course of interstate trade and commerce and that does not have any reasonable nexus with the object sought to be achieved by the TVAT Act. The said severed part...with slight modification. Sec 14(2) (b) Assam Value Added Tax Act, 2003 provides Input Tax Credit for ‘sale in course of Interstate Trade or Commerce’4BiharAs per.... Sec 11(3)(b) of Himachal Pradesh VAT Act provides Input Tax Credit for ‘Sale in course of Interstate Trade and Commerce’10J & KAdopted Model Act with slight modification. Sec...
...to trade and commerce and came under Entries 26 and 60 of that List. Held, that in testing the validity of an Act it was necessary, in the first place, to decide whether it was with respect to a topic...amusements under Entry 33 or with respect to taxation on entertainments and amusements, betting. and gambling under Entry 62 of the State List. The legislation was with respect to trade and commerce and the...Legislature and invalid as it was legislation with respect to trade and commerce not within but outside the State.
(f) The impugned Act operated extra-territorially inasmuch as it...
...under the said Act, shall, in respect of the sales of cement in the course of inter-State trade or commerce be at a lower rate of two per cent with or without ‘C’ Form, with effect from 1-1-1987...goods so imported and goods so manufactured or produced; and(b) impose such reasonable restrictions on the freedom of trade, commerce or intercourse with...law impose such reasonable restrictions on the freedom of trade, commerce or intercourse with or within that State as may be required in the public interest. The proviso to clause (b) says that no...
...activity with a substantial nexus with the taxing state, fairly apportioned, non-discriminatory against inter-state commerce, and fairly related to the services provided by the State" shall not be...expression "any entry relating to trade and commerce has a comprehensive significance, meaning something that is associated with or having a nexus to. The words 'any entry relating to trade and commerce...commerce class jurisprudence is that no State, consistent with the commerce class, may or impose tax which discriminates against interstate commerce.......". Shri Dwivedi submits that the U.S. Supreme...
...ban under Article 286(1)(a) read with the Explanation is effective independently of the fact that the transaction may have taken place in the course of inter- State trade or commerce or with reference...article 286(1) overrides it and takes away the taxing power of all States in inter-State trade or commerce except the delivery State. The High Court accordingly dismissed the petitions with costs...covered by article 286 (1)(a) and the Explanation thereto or article 286(3), the moment article 286(2) is attracted by reason of the transactions being in the course of interState trade or commerce...
...course of interstate trade or commerce. — (1) Every dealer, who in the course of interstate trade or commerce —(a) sells to the government any goods; or...the sale of goods in the course of interstate trade or commerce not falling within sub-section (1) —(a) in the case of declared goods shall be calculated...of goods as may be specified in the notification which are made, in the course of interstate trade or commerce, by any dealer having his place of business in the State or by any class of such dealers...
...Entries 45 to 63 of that List deal specifically with the taxes leviable by the States. The general power of legislation vested in the States regarding trade and commerce, production, supply, etc. is...conditions on the taxing power of the State in respect of goods declared by Parliament to be of special importance in interstate trade or commerce and certain other goods falling under clause (29-A...) of Article 366. The legislative power of Parliament in respect of interstate trade or commerce and its taxing power in regard to it are respectively mentioned in Entries 42, 92-A and 92-B of List I...
..., they referred the question whether Sections 4 and 11 of the Act infringed the right of freedom of trade, commerce or intercourse granted under Article 301 of the Constitution. The Full Bench dealt with...that the regulation of trade, commerce and intercourse within the territory of India, both inter-State and intra-State, was not incompatible with its freedom and in the matter of such regulation of...“intercourse” in Article 301 and the other Schedules deal with what would come within the term “trade and commerce” in that article. The result of reading Section 4 of the Act with the Schedules is...
...claimed to be compensatory, must bear a definite nexus with the facilities which the State seeks to extend to the trading community using their transports on the roads and bridges maintained by the State...Schedule and, therefore, a tax which is levied to facilitate trade and commerce would remain compensatory even if some extra revenue is generated. Learned counsel next submitted that even with respect to...nexus with road, waterways, bridges, etc. entry tax under Entry 52 does not have such limited range of facility. It has a nexus with local area which is equivalent to local authority as held in...
...Commerce as a small scale industrial unit.This notification shall be deemed to have come into force with effect from April 1, 1979...Sales Tax Act, 1956 every dealer who sells goods in the course of interstate trade or commerce shall be liable to pay tax under that Act. A sale of goods shall be deemed to take place in the course of...interstate trade or commerce if the sale occasions the movement of goods from one State to another or if effected by a transfer of documents of title to the goods during their movement from one State to...
...goods are being purchased by him for resale within the State and he then proceeds to resell the goods and such resale is in the course of interstate trade or commerce, would such resale be liable to be..., namely, that it is a sale in the course of inter-State trade or commerce be inconsistent with its being also a sale within the State as contemplated in the Declaration in Form No. ST 17? The...serious doubt. There is, in our opinion, no antithesis between a sale in the course of interstate trade or commerce and a sale inside the State. Even an interstate sale must have a situs and the situs may...
...interfering with the freedom of trade, commerce and intercourse; (2) that tea being a controlled industry under the provisions of the Tea Act 29 of 1953, the Union Government alone had the power to...interference with the freedom of trade and commerce within the meaning of Article 301 of the Constitution; that the pith and substance of the impugned Act was that it was a taxing legislation which was...not directly concerned with trade and commerce, though it might indirectly entrench on the field of trade and commerce and that Article 301 was not directly concerned with taxing laws. He also held...
...restriction on the freedom of trade, commerce and intercourse guaranteed under Article 301 and as the notification is not a law passed with the previous sanction of the President, it would not be saved by...additional ground, namely, that the tax levied under the notification imposes restrictions on the freedom of trade, commerce and intercourse guaranteed by Article 301 of the Constitution and that, as the...(hereinafter called the “Act”). This Act was passed with a view to abolish levy of tolls in the Presidency of Madras and the levy of taxes on motor vehicles by local bodies. The rate of tax which...
...State may by law—(b) impose such reasonable restrictions on the freedom of trade, commerce or intercourse with or within that State as may be required in...legislature of a State enacts a law which imposes such reasonable restrictions on the freedom of trade, commerce or intercourse with or within that State as may be required in the public interest and.... (1984) 1 SCC 467, (1984) 1 SCR 347 where in the discussion on the point at p. 367 this Court said:“Any standard which maintains a nexus ...
...Viniyaman Regulation 1966 to sell Tendu-leaves in other States in course of interstate trade and commerce after paying the prescribed registration fee. They are also registered as exporters and they are...required to sell Tendupatta in course of interstate trade and commerce also. They are also registered under the M.P Commercial Tax Act and Central Sales Tax Act as dealers...cannot be disassociated with the transaction of sale. The respondent No. 2 very well knew that the Tendupatta is being purchased for interstate sale. Agreement was also entered into. Prayer has been made...
...this case must be held to be sates in the course of interstate trade or commerce.18. For the reasons mentioned above, we agree with the findings of the High Court. In the result this appeal f...basis of these facts, we have to decide whether the sales with which we are concerned in this appeal are sales that took place in the course of inter-State trade and commerce as contemplated by Article..., the learned Chief Justice who spoke for the Court referred with approval to the earlier decisions of this Court where distinction between the sales in the course of inter-State trade or commerce and...
...freedom of trade, commerce or intercourse with or within that State as may be required in the public interest:Provided that no Bill or amendment for the...with the nexus basis with new ones. Nor would the hardship of multiple taxation be obviated if two States were still free to impose tax on the same transaction. In our opinion, the non-obstante clause...to a consumer or user in another. We cannot agree with this restrictive interpretation of the expression “inter-State trade and commerce”. The sale by a trader in one State to a user in another would...
....9. Article 301 which deals with freedom of trade, commerce and intercourse provides:301. Subject to the other provisions...of this Part, trade, commerce and intercourse throughout the territory of India shall be free.10. Article 304 which deals with restrictions on trade, commerce...trade, commerce or intercourse with or within that State as may be required in the public interest:Provided that no Bill or amendment for the purposes...
...under this sub-section and such goods are subsequently sold in the course of interstate trade or commerce, and tax has been paid under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) in respect...of the sale of such goods in the course of interstate trade or commerce, the tax paid under this Act shall be reimbursed to the person making such sale in the course of interstate trade or commerce in...imposition of multiple taxation on a single interstate transaction by different States, each State relying upon some territorial nexus between the State and the sale. The constitutional validity of these...
...governmental power conflicts with the rule of law and is in flagrant violation of the freedom of trade, commerce and intercourse guaranteed under Article 301 of the Constitution and the fundamental...commerce dealt with by Article 301 of the Constitution.5. Facts in all these cases are more or less similar. The petitioners who are wholesale dealers of foodgrains from the...inter-State trade and commerce.10. With regard to the seizure of the wheat, it is averred in para 13 of the counter-affidavit:“The correct...