Supreme Court · 2015 INSC 76 · Decided 30 January 2015
State of Karnataka v. M/S Pro Lab & ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 76 · [2015] 1 S.C.R. 808
- Case number
- CIVIL APPEAL No. 1145/2006
- Decided
- 30 January 2015
- Bench
- H.L. DATTU, A.K. SIKRI, ARUN MISHRA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366(29A)
Headnote
Kamataka Sales Tax Act, 1957.· Entry 25 of Schedule VI - Constitutional validity of - Legislative competence of State C Legislature to levy tax for processing and supply of photographs, photo prints and photo negatives challenged - Challenge also to the retrospective effect given to said 29-A of Article 366, the State Legislature is empowered to segregate the goods part of the o Works Contract and impose sales tax thereupon - Entry 54, List II empowers the State Legislature to enact a law taxing sale of goods - Sales tax, being a subject-matter into the State List, the State
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