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Legislature / Amendments cannot directly overrule a Court decision : SC
Case Law Details
- Case Name
- Asst. Commnr. Of Agri. Income Tax & Ors. Vs M/S. Netley 'B' Estate & Ors. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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In the Indian Aluminium Co. and others v. State of Kerala and others [(1996) 7 SCC 637], there is a long discussion coupled with a large number of judgments on validation acts. Cawasji‘s case was dealt with in para 52 in the following terms:
“In D. Cawasji & Co. v. State of Mysore the High Court in a writ filed by the appellant had held that the State Government was devoid of power under Section 19 of the Sales Tax Act to collect sales tax and excise duty which is not a part of the selling price. Mandamus for refund was issued. Appeal filed in this Court was withdr...
