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    <title>THE FIRST PRESIDENTIAL REFERENCE ON INDIRECT TAXATION TO THE APEX COURT</title>
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    <description>The President referred whether the Union may impose customs and central excise duties on goods belonging to State Governments-regardless of use-under Article 143; the question focused on whether the constitutional prohibition on taxing State property precluded such indirect taxes and required interpretation of the distinction between taxing and regulatory powers and definitions of taxation, leading to statutory amendments to apply duty provisions to Government-owned goods.</description>
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    <pubDate>Fri, 20 Jan 2012 09:24:29 +0530</pubDate>
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      <description>The President referred whether the Union may impose customs and central excise duties on goods belonging to State Governments-regardless of use-under Article 143; the question focused on whether the constitutional prohibition on taxing State property precluded such indirect taxes and required interpretation of the distinction between taxing and regulatory powers and definitions of taxation, leading to statutory amendments to apply duty provisions to Government-owned goods.</description>
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      <law>Customs - Import - Export - SEZ</law>
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