1984 (6) TMI 214

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....the constitutional validity of section 6C of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act), introduced by the Karnataka Taxation and Certain Other Laws (Amendment) Act, 1979 (Karnataka Act No. 21 of 1979) (hereinafter referred to as the amending Act), and an assessment order made thereunder (annexure A). 2.. But, at the hearing, Sri B.V. Katageri, the learned counsel fo....

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....at, if, in the case of the declared goods specified in the Fourth Schedule, the tax payable under sections 5, 6 and 25B together with the additional tax payable under section 6B and the surcharge payable under this section exceeds four per cent of the sale or purchase price thereof, the rate of surcharge in respect of such goods shall be reduced to such an extent that the tax, additional tax and s....

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....e between the Union and the States. The power conferred on Parliament under this article does not impinge on the plenary power of the State Legislature to legislate under article 246 on subject-matters falling in List II, State List of the Seventh Schedule to the Constitution. The plenary power of legislation available to the State Legislature is not controlled by article 271 of the Constitution. ....