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GOPINATH P.
MANJILAS FOOD TECH (P) LTD. – Appellant
Versus
UNION OF INDIA – Respondent
JUDGMENT :
This writ petition challenges the constitutional validity of Clause (g) of Section 66D of the Finance Act, 1994, as amended by the Finance Act, 2014.
2. The brief facts of the case are as follows:
3. Sri. Jose Jacob, the Learned counsel appearing for the petitioner
The amendment to Clause (g) of Section 66D of the Finance Act, 2014, was unconstitutional as it infringed upon state legislative powers over advertisement taxation.
The Union Parliament cannot impose taxes on subjects that fall under the legislative competence of the State, particularly regarding advertisements, as established by the interpretation of Entries 55....
State legislative competence prevails over Union taxation on amusement activities per Entries 62 and 97 of List I and II of the Constitution; imposition of service tax deemed unconstitutional.
Section 19 of the Constitution Amendment Act provided for a window period to the States to remove any inconsistent enactments by way of amendment or repeal or until expiration of one year from such c....
Section 19 of the Constitution (101st Amendment) Act preserves existing laws but does not confer unrestricted authority to amend post-GST transition, resulting in the invalidation of later amendments....
The Entry Tax Act, 2012 remains valid post-amendment by the West Bengal Finance Act, 2017, and the compensatory tax theory is incompatible with the constitutional framework.
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