WebMay 5, 2004 · The appellants relied on the cases of Atiabari Tea Co. Ltd. v. The State of Assam & Ors.1 and Automobile Transport (Rajasthan) Ltd. v. The State of Rajasthan & Ors.2, to state that taxation may impede the movement of goods from one barrier to the other and would accordingly bring Article 301 into play. They then contend that the …
Compensatory Taxes are Dead: Long Live Compensatory Taxes
WebNov 3, 2024 · Atiabari Tea Co. Ltd. v State of Assam (1961) The landmark case of Atiabari Tea Co. Ltd. v State of Assam (1961) that appeared before the Supreme Court of India is … WebApr 8, 2024 · For the aforestated reasons, let this batch of cases be put before the Hon’ble the Chief Justice of India for constituting a suitable larger Bench for reconsideration of the judgments of this Court in Atiabari Tea Co., AIR 1961 SC 232 = (1961) 1 SCR 809 and Automobile Transport (Rajasthan) Ltd., AIR 1962 SC 1406 : (1963) 1 SCR 491.” does fedex offer health insurance
Arbitrary Definition & Meaning - Merriam-Webster
WebFeb 28, 2024 · Case : Atiabari tea Co. v. the state of Assam AIR 1961 SC 232 –this case the validity of the Assam taxation act 1954 was challenged as it was said that it is violative of Article 301 of the Indian Constitution. Supreme Court held that this act was void as the movement of goods was directly taxed. Also held that freedom of trade and commerce ... WebApr 11, 2024 · In Jindal Stainless Ltd. v. State of Haryana, he wrote a concurring opinion as a part of a Nine Judge Bench to overrule the five decade old decisions in Atiabari Tea Case and Automobile Transport Case. He expounded on the taxing power of the State with respect to right to trade and commerce. WebArticle 304(b) may also refer to tax in certain circumstances, in cases other than those covered by Art. 304(a). In enacting Art. 301 the Constituent Assembly rejected s. 297 of the Government of India Act, 1935, and deliberately adopted the Australian s. 92. Movement is an essential ingredient of trade and commerce and there must be no fetter ... does fedex office notarize