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trade, commerce and intercourse assured by that
Article. Such taxes, therefore, were legal.
Per S. K. Das, Kapur and Sarkar ... Union or the States. Regulatory measures or measures
imposing compensatory taxes for the use of trading
facilities did not hamper
Supreme Court of India
certitude the
parameters of the judicially evolved concept of
"compensatory tax" vis-`-vis Article 301. The
referral order ... examine
the source from which the concept of compensatory
tax is judicially derived, the nature and character of
compensatory
Supreme Court of India
Constitution Bench by holding that "the
taxes are compensatory taxes which instead of hindering trade, commerce
and intercourse facilitate them ... well be considered unimpaired."
12. Thus the concept of "compensatory taxes" was propounded. Therefore
taxes which would otherwise interfere with
Supreme Court of India
expenditure incurred, in the case of a
regulatory and compensatory tax it would ordinarily be well
nigh impossible to identify ... incurred. What is necessary to uphold a
regulatory and compensatory tax is the existence of a
specific, identifiable object behind
Supreme Court of India
requirements of making one-time tax's regulatory and
compensatory tax and that it was not necessary to decide ... Legislature. he concept
PG NO 484
of "regulatory and compensatory" tax does no imply
mathematical precision of quid
Supreme Court of India
this juncture notice that the concepts of tax, compensatory
tax and fees having regard to diverse decisions rendered by this ... nature of tax, principles of
imposition of tax, compensatory tax and levy of fee and stated the law, thus
Supreme Court of India
various
judgments has held that measures imposing
compensatory taxes, do not come within the purview of
restrictions contemplated by Article ... inter-
mingling of the revenue realised from regulatory and compensatory
taxes and from other taxes of general nature
Supreme Court of India
furnished any quantifiable data on the basis of which
compensatory tax could be levied. Counsel further submitted that levy ... show placing materials before court that payment of
compensatory tax is reimbursement/recompense for the
quantifiable/measurable benefit provided
Kerala High Court
will clearly come
within the scope of compensatory tax. The expression 'tolls' in the
Tolls Act means a levy ... Therefore, it cannot be treated a compensatory tax. It
has, however, not been denied that the cost of bridge
Madhya Pradesh High Court
does it satisfy the tests laid down for a
compensatory tax. The tax being discriminatory in nature and
being levied ... before the Court to prove that the payment of
compensatory tax is reimbursement/re-compensate for the
quantifiable/measurable services
Madras High Court
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