TaxTMI 
TaxTMI 
1991 (7) TMI 363
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....e validity of the Constitution (Forty-sixth Amendment) Act as being beyond the legislative competence of the Parliament and as being violative of articles 14, 19(1)(g), 265, 300A and 301 of the Constitution of India. Alternatively it is prayed that article 366(29A) is beyond the legislative competence of the Parliament and violative of articles 14, 19(1)(g), 265, 300A and 301 of the Constitution ....
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....titioners has no merits. It is not open to this Court to examine the validity of the Constitution amendment once the Supreme Court upheld the constitutionality of the same. It is to be presumed that the Supreme Court has taken into consideration all the relevant aspects while upholding the constitutionality. For this reason alone, the aforesaid contention fails. 3.. The learned counsel for the pe....
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....y the Parliament, the State Legislature could not and ought not to have enacted laws regarding the transactions in works contract, hire-purchase agreement and the right to use certain goods. The argument has no merits whatsoever. The Constitution does not impose any embargo on the powers of the State Legislature to enact laws in respect of the sale and purchase covered by sub-clauses (b), (c) and ....
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....ons covered by sub-clauses (b), (c) and (d) of clause (29A) of article 366 has also no merits. If and when the Parliament thinks it necessary, the Parliament will enact such law. As far as the Gujarat Act is concerned, the provisions of section 87 of the Act expressly provides that nothing in the Act or the rules made thereunder shall be deemed to impose or authorise imposition of a tax on any sal....