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    <title>1969 (4) TMI 107 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=167131</link>
    <description>Parliamentary competence to regulate gold and gold ornaments was upheld because legislative entries are to be construed broadly and harmonised, and the manufacture of gold ornaments was treated as falling within the relevant industrial and commercial fields. Restrictions on licensing, price control, possession limits, vicarious liability, and related compliance conditions were upheld only where they were supported by the statutory scheme and a clear regulatory purpose, but provisions conferring vague, unguided, or excessive discretion were struck down as unconstitutional. The equality challenge to the distinction between licensed dealers and certified goldsmiths failed. Applying severability, the invalid provisions were held separable, so the remainder of the Act survived.</description>
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    <pubDate>Wed, 30 Apr 1969 00:00:00 +0530</pubDate>
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      <title>1969 (4) TMI 107 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=167131</link>
      <description>Parliamentary competence to regulate gold and gold ornaments was upheld because legislative entries are to be construed broadly and harmonised, and the manufacture of gold ornaments was treated as falling within the relevant industrial and commercial fields. Restrictions on licensing, price control, possession limits, vicarious liability, and related compliance conditions were upheld only where they were supported by the statutory scheme and a clear regulatory purpose, but provisions conferring vague, unguided, or excessive discretion were struck down as unconstitutional. The equality challenge to the distinction between licensed dealers and certified goldsmiths failed. Applying severability, the invalid provisions were held separable, so the remainder of the Act survived.</description>
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      <pubDate>Wed, 30 Apr 1969 00:00:00 +0530</pubDate>
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