https://www.taxtmi.com/caselaws?id=174079 Section 6(3-A) of the Gujarat Agricultural Lands Ceiling Act, 1960 was analysed as a State law on agricultural land within Gujarat, not as extraterritorial legislation. The provision merely treated land held outside the State as a factor for computing the ceiling applicable to land held within Gujarat. Applying the real and sufficient territorial nexus test, the provision was found to remain within the State's legislative competence because the operative burden attached only to land in Gujarat. The challenge to invalidity on grounds of extraterritorial operation therefore failed, and the provision was upheld as valid. en-us Wed, 13 Jul 1994 00:00:00 +0530 Tue, 29 Sep 2015 16:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174079 Section 6(3-A) of the Gujarat Agricultural Lands Ceiling Act, 1960 was analysed as a State law on agricultural land within Gujarat, not as extraterritorial legislation. The provision merely treated land held outside the State as a factor for computing the ceiling applicable to land held within Gujarat. Applying the real and sufficient territorial nexus test, the provision was found to remain within the State's legislative competence because the operative burden attached only to land in Gujarat. The challenge to invalidity on grounds of extraterritorial operation therefore failed, and the provision was upheld as valid. Case-Laws Indian Laws Wed, 13 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174079