Supreme Court · 2007 INSC 540 · Decided 9 May 2007
M/S Master Cables PVT. LTD. v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 2007 INSC 540 · [2007] 6 S.C.R. 219
- Case number
- CIVIL APPEAL No. 2407/2007
- Decided
- 9 May 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286, 246
Headnote
Kar Vivad Samadhan Scheme, 1998 (framed under the Finance Act, 1998): A B Enactment of-Purpose-ls to achieve recovery of tax arrears by way C of settlement. ss. 90(3), 90(1), 87(h) & 870)-Applicability of the Scheme, to State sales tax legislations-Held: The Scheme must be read as limited to the exclusive legisa/tive field of a State, save and except where expressly so stated or inferred by necessary implicatio-Jf the contention that the provisions of the Scheme would also apply to tax laws c;eated by the Stae is accepted, it being beyond the legislative competence, would amount
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