Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | West Bengal Sales Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | West Bengal Sales Tax Act, 1994/West Bengal Sales Tax Rules, 1995-Sections 2(6), 11 (I) Explanation thereto, (5), (7), (8), (10), (11) and (I 2),14(4)/ Rules 173, 174, 188 and 189-Casual traders-Liability to pay tax onsale and purchase-Transporter and owner/lessee of warehouse deemed ascasual trader--Disposal of goods by them deemed to be sale as per the Act,unless contra is proved-Constitutionality of the provisions challenged-TaxTribunal held Section 2(6) as valid, but in view of lack of machinary provisionsuspended the same-All other provisions held unconstitutional-provisionsheld to be beyond legislative competence of the State-Plea that no StateLegislature can create a fiction to treat any other transaction as sale exceptto the extent as provided under Article 366(29A) of the Constitution-Onappeal held-Suspension of Section 6(2) not justified-Provisions of Section11 are enacted to prevent evasion of tax payable under the Act-StateLegislature has power to provide for measures for prevention of evasion oftax-Hence the provisions intended to prevent the evasion of tax are withinthe legislative competence of the State and are intra vires Entry 54 of List llof the Seventh Schedule-It will be misconceived to treat the statutorypresumption incorporated in the Explanation to sub-section (1) of Section I 1as extending the definition of 'sale' in clause (29-A) of Article 366 of theConstitution-Constitution of India, 1950-Article 366(29A)-Seventh Schedule,List ll, Entry 54-Evidence Act, 1872-Section 4-Bengal Finance (SalesTax) Act, 1941.Constitution of India, 1950-Article 14-Challenge to taxation statuteon the ground of classification-Held: Legislature enjoys a greater latitudefor classification in the field of taxation-No legislation can be declared to beillegal on the ground of being unreasonable or on the anvil of Article 14,except when it fails to clear the test of arbitrariness and discrimination. |
Judge | Hon'ble Mr. Justice S.S.M. Quadri |
Neutral Citation | 2003 INSC 150 |
Petitioner | State Of West Bengal And Anr. |
Respondent | E.i.t.a. India Ltd. And Ors. |
SCR | [2003] 2 S.C.R. 668 |
Judgement Date | 2003-03-05 |
Case Number | 8182 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |