Supreme Court · 2005 INSC 156 · Decided 17 March 2005
Gujarat Ambuja Cements LTD. and ANR. v. Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 156 · [2005] 2 S.C.R. 1038
- Case number
- WRIT PETITION (CIVIL) No. 539/2000
- Decided
- 17 March 2005
- Bench
- RUMA PAL, ARUN KUMAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution
Headnote
Constitution of India, 1950 : Seventh Schedule, List I, Entry 97, List JI, Entry 56-lmposition of service C tax under provisions of Chapter V of Finance Act, 1994 on users of services rendered by goods transport operators and clearing and forwarding agents­ Held, valid-Subject matter of tax is distinct from the levy envisaged under Entry 56 of List 11---:-Chapter V of Finance Act, 1994 was enacted with reference D to residuary power of Parliament as defined in Entry 97 of List I-Finance Act, 1994-ss. 65,66 and 68- Finance Act, 2000-s~. 116 and 117-Finance Act, 2003-s.158-Service Tax
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