https://www.taxtmi.com/caselaws?id=289872 The court dismissed the petition challenging Notifications issued by the State of Maharashtra, finding them valid, non-discriminatory, and within the state's legislative competence. The court held that international treaties do not automatically become law in India without specific legislation by Parliament. It concluded that the Notifications did not violate constitutional provisions, were not arbitrary, and aligned with the legislative intent of the Bombay Prohibition Act, 1949. The court emphasized the State's broad discretion in taxation matters and rejected the petitioner's arguments on treaty violation, discrimination, and arbitrariness. en-us Tue, 05 Jan 2010 00:00:00 +0530 Thu, 27 Aug 2020 11:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289872 The court dismissed the petition challenging Notifications issued by the State of Maharashtra, finding them valid, non-discriminatory, and within the state's legislative competence. The court held that international treaties do not automatically become law in India without specific legislation by Parliament. It concluded that the Notifications did not violate constitutional provisions, were not arbitrary, and aligned with the legislative intent of the Bombay Prohibition Act, 1949. The court emphasized the State's broad discretion in taxation matters and rejected the petitioner's arguments on treaty violation, discrimination, and arbitrariness. Case-Laws Indian Laws Tue, 05 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289872