Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1957.· Entry 25 of Schedule VI - Constitutional validity of Kamataka Sales Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Karnataka Sales Tax Act, 1957: Entry 25 of Schedule VI — Constitutional validity of - Legislative competence of State Legisiature to levy tax for processing and supply of photographs, photo prints and photo negatives challenged — Challenge also to the retrospective effect given fo said entry — Held: By virtue of clause 29-A of Article 366, the State Legislature is empowered to segregate the goods part of the Works Contract and impose sales tax thereupon — Entry 54, List li empowers the State Legislature to enact a law taxing sale of goods — Sales tax, being a subject-matter into the State List, the State Legislature has the competency to legislate over the subject — Thus, Entry 25 of Schedule VI which makes that part of processing and supplying of photographs, photo prints and photo negatives, which have “goods” component exigible to sales tax is constitutionally valid — In Rainbow Colour Lab case, Entry 25 of Schedule Vi was declared unconstitutional — The said judgment was declared as not a good law in ACC Ltd — Thus, the very basis on which Entry 25 of Schedule V/i was declared as unconstitutional, was found to be erroneous — In such circumstances, the legislature will be justified in enacting the law from the date when such a law was passed originally i.e. 01.07.1989 — Constitution of India, 1950 - Articles 366(29A), List Il, entry 54 — Tax/Taxation ~ Sales Tax. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2015 INSC 76 |
Petitioner | State Of Karnataka |
Respondent | Mis Pro Lab & Ors. Etc. |
SCR | [2015] 1 S.C.R. 808 |
Judgement Date | 2015-01-30 |
Case Number | 1145 |
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