https://www.taxtmi.com/caselaws?id=191448 The Supreme Court allowed the appeal, setting aside the High Court's order declaring the Amending Acts void. The Court held that the Acts were not unconstitutional, falling under entry 35 of the Concurrent List and not violating Art. 301 of the Constitution. The judgment affirmed the State Legislature's competence to amend taxation laws, dismissing the respondent's arguments and upholding the validity of the Amending Acts. en-us Tue, 11 Apr 1967 00:00:00 +0530 Tue, 04 Apr 2017 17:09:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191448 The Supreme Court allowed the appeal, setting aside the High Court's order declaring the Amending Acts void. The Court held that the Acts were not unconstitutional, falling under entry 35 of the Concurrent List and not violating Art. 301 of the Constitution. The judgment affirmed the State Legislature's competence to amend taxation laws, dismissing the respondent's arguments and upholding the validity of the Amending Acts. Case-Laws Indian Laws Tue, 11 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191448