Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Haryana General Sales Tax Act 1973: s.9(1)(b) |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Haryana General Sales Tax Act, 1973 (20 of 1973) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Haryana General Sales Tax Act, 1973: s.9(1)(b) -Exemption under - Assessment year 1990-91 - Held: The benefit of the exemption contained in s. 9(1 )(b) is available to the dealer only upto 15th October, 1990 i.e. the date when Ordinance no. 2 of 1990, deleting s. 9 was promulgated - The dealer would not be liable to pay purchase tax on the purchase of paddy made by them upto 15th October, 1990 - Haryana General Sales Tax (Second Amendment) Ordinance no.2 of 1990. Constitution of India, 1950: Articles 367(2) and 213(2) - Held: An ordinance promulgated by the President or the Governor has the same force and effect as an Act of Parliament or Act of State Legislature, as the case may be - Articles 367(2) and 213(2) make it abundantly clear that an ordinance operates in the field it occupies with the same rigour as an Act - Haryana General Sales Tax (Second Amendment) Ordinance no.2 of 1990.Constitution of India, 1950: Articles 367(2) and 213(2) - Held: An ordinance promulgated by the President or the Governor has the same force and effect as an Act of Parliament or Act of State Legislature, as the case may be - Articles 367(2) and 213(2) make it abundantly clear that an ordinance operates in the field it occupies with the same rigour as an Act - Haryana General Sales Tax (Second Amendment) Ordinance no.2 of 1990. |
Judge | Hon'ble Mr. Justice Anil R. Dave Hon'ble Mr. Justice D.K. Jain |
Neutral Citation | 2011 INSC 21 |
Petitioner | M/s. United Riceland Ltd. |
Respondent | State Of Haryana And Anr. |
SCR | [2011] 1 S.C.R. 186 |
Judgement Date | 2011-01-07 |
Case Number | 3463 |
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