R.S. Joshi, Sales Tax Officer, Gujarat v. Ajit Mills Ltd. (1977)
This case upheld State powers to forfeit illegally collected sales tax, emphasizing consumer protection and the presumption of constitutionality in welfare laws.
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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 case held that Article 19 rights apply only to Indian citizens, not companies, clarifying the distinction between citizens’ rights and rights of any person.
This case upheld minority institutions’ rights in admissions while ensuring merit-based access, balancing religious preference with transparency and fairness in education.
This case clarified that the Union has exclusive power over industrial alcohol, limiting States to regulatory roles for public health and preventing misuse.