LawforAll

▼
Thursday, March 31, 2016

Constitutional validity of the Land Acquisition (Goa Amendment) Act, 2009 - promulgation of the Land Acquisition (Goa Amendment) Ordinance, 2009 we find that the argument made on behalf of the petitioners that the Goa State Amendment was intended to benefit a singular entity i.e. the third respondent is without any basis whatsoever. The aforesaid Cabinet decision clearly indicates that the exercise undertaken was more broad based than what the petitioners would like us to hold. In fact, there is a detailed reference, by names, in the said Cabinet decision to several other groups and corporations who are similarly situated as the third respondent.Similarly, the plea of violation of the principles of Rule of Law and judicial review, urged on behalf of the petitioners, would not merit any serious consideration as the provisions of Sections 41(6) to (9), introduced by the State Amendment insofar as Court decrees/orders is concerned, are incidental and consequential provisions to an Amendment Act validating actions that had earlier received judicial disapproval.

›
                                 REPORTABLE                         IN THE SUPREME COURT OF INDIA                          CIVIL ORIGINA...

Whether or not tax should be paid on subsequent sales/purchase in the other State cannot be made subject matter of Rule 28A or the notification. Inter-State sale from the State of Haryana will be only once or not a repeated one. Therefore, there is no requirement of reference to subsequent sale. In this context, it is rightly submitted by the assessee that there is only one inter-State sale from the State of Haryana and the interpretation as suggested by the revenue would tantamount to making the exempted goods chargeable to tax, and the said goods would cease to enjoy the competitive edge given to the manufacturer in the State of Haryana. It will be counter-productive. In view of aforesaid analysis, we allow the appeals and set aside all the impugned orders and hold that assessees shall reap the benefit of the notification dated 04.09.1995 as interpreted by us. There shall be no order as to costs.

›
                                                                  REPORTABLE                         IN THE SUPREME COURT OF INDIA    ...