LAWS(MAD)-1994-6-5

GANESAN TRADERS Vs. UNION OF INDIA

Decided On June 13, 1994
SRI GANESAN TRADERS Appellant
V/S
UNION OF INDIA AND OTHERS Respondents

JUDGEMENT

(1.) THE exigibility to tax on goods, moved from one State - say, from the State of Tamil Nadu - to another, is the subject-matter of challenge, in all these actions. Such a challenge emerges in various hues and colours, about which, I will have the occasion to mention or specify, at the appropriate place. In order to understand the gravity and magnitude of such a challenge, better it is, I feel, to refer to or trace, in a short compass, the legislative history thereof.

(2.) ARTICLE 246 of the Constitution of India (for short "the Constitution") deals with the subject-matter of laws made by Parliament and the Legislatures of States. This ARTICLE, by way of elaboration it may be said, deals with

(3.) ARTICLE 245(2) provides :