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This case held that transactions of goods under price control still constitute sales for sales tax, aligning the Sale of Goods Act with essential commodities laws.
This case upheld State powers to forfeit illegally collected sales tax, emphasizing consumer protection and the presumption of constitutionality in welfare laws.
This case applied the basic structure doctrine to the Ninth Schedule, protecting pre-1973 laws while subjecting later ones to judicial review, reinforcing reforms.
This reference held that legislative privileges under Article 194(3) are not absolute and are subject to judicial review to protect rule of law and judicial independence.
This case held that Article 19 rights apply only to Indian citizens, not companies, clarifying the distinction between citizens’ rights and rights of any person.