Supreme Court · 2003 INSC 410 · Decided 21 August 2003
M/S. Widia (India) LTD. and ORS. v. The State of Karnataka and ORS.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 410 · [2003] SUPP. 2 S.C.R. 822
- Case number
- CIVIL APPEAL No. 1366/2001
- Decided
- 21 August 2003
- Bench
- M.B. SHAH, AR. LAKSHMANAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301
Headnote
Karnataka Tax on Entry of Goods Ayt, I979 (as amended): Section 3-Amendment of section 3 of I979 Act by Act No. 8 of 1993 C empowering imposition of tax on entry of goods retrospectively or prospectively by State Government by notification on different dates-However sanction of the President not in section 3(1) would not make the section restrictive which can be hit by Article 301 requiring sanction of President D under Article 304(b)-However subsequent notification issued may in some cases amount to restriction to free trade and commerce-Furthermore, once it is conceded that
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