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    <title>1991 (7) TMI 363 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the validity of the Constitution (Forty-sixth Amendment) Act, 1982, dismissing challenges based on legislative competence and constitutional violation. The Court emphasized that once the Supreme Court rules on an amendment&#039;s constitutionality, it cannot be re-examined. It clarified that State Legislatures can enact laws even without specific Parliamentary legislation, citing the Gujarat Act as an example. The Court rejected concerns of potential chaos from lack of specific laws, stating Parliament could address issues if necessary. The petitions were dismissed, affirming the importance of legislative competence and adherence to constitutional provisions.</description>
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    <pubDate>Tue, 16 Jul 1991 00:00:00 +0530</pubDate>
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      <title>1991 (7) TMI 363 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159466</link>
      <description>The High Court upheld the validity of the Constitution (Forty-sixth Amendment) Act, 1982, dismissing challenges based on legislative competence and constitutional violation. The Court emphasized that once the Supreme Court rules on an amendment&#039;s constitutionality, it cannot be re-examined. It clarified that State Legislatures can enact laws even without specific Parliamentary legislation, citing the Gujarat Act as an example. The Court rejected concerns of potential chaos from lack of specific laws, stating Parliament could address issues if necessary. The petitions were dismissed, affirming the importance of legislative competence and adherence to constitutional provisions.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 16 Jul 1991 00:00:00 +0530</pubDate>
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