CourtKutchehry Blog

misrilal jain vs state of orissa case summary supreme court case 1977 taxation orissa orissa taxation goods carried by road judgment retrospective taxation india supreme court article 304(b) proviso presidential sanction

Supreme Court India non-resident company taxation Permanent establishment India tax law Income Tax Act Section 9(1)(i) Supreme Court Business connection India taxation Non-resident company tax liability India Supreme Court ruling foreign companies

Automobile Transport Rajasthan case summary Article 301 Constitution of India Compensatory tax doctrine India Freedom of trade commerce and intercourse Rajasthan Motor Vehicles Taxation Act 1951 Motor vehicle tax and Article 301

automobile transport rajasthan case summary automobile transport vs state of rajasthan 1962 judgment freedom of trade commerce and intercourse article 301 article 301 indian constitution case law interstate trade taxation india

Sea Customs Act 1878 Section 20(2) Central Excises and Salt Act 1944 Section 3(1A) Article 289 Constitution of India State immunity from Union taxation Customs duty on State property Excise duty on State property