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By sclaw
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[Central Sales Tax Act, 1956, S. 3] – No State can levy VAT on inter-State sales; taxation power for inter-State trade vests exclusively with the Union. – Constitution of India, 1950 — Article 269 — Taxes on sale or purchase of goods in the course of inter-State trade or commerce — Levied and collected by Union but assigned to States — Parliament’s power to formulate principles for determining when such sale/purchase takes place — State legislature’s power restricted to intra-State sales.
May 17, 2026
sclaw
Constitution of India, 1950 — Article 19(1)(a) and Article 21A — Right to education — Medium of instruction — Freedom of speech and expression includes the right to receive information in a comprehensible manner — Education must be imparted in a language that the child understands best — Right to primary education in a language of choice is part of freedom of speech and expression — State cannot impose controls on such choice.
May 14, 2026
sclaw
Supreme Court Rules, 2013 — Order 12 Rule 3 — Correction of clerical or arithmetical mistakes or errors from accidental slip or omission — Application seeking clarification and correction regarding variance between dictated order and signed order — Held, Apex Court dismissed the application as not maintainable in law and on merits — Digitally signed order uploaded on the website is the final order — Miscellaneous applications in disposed of matters are maintainable only for correcting clerical or arithmetical errors or when the order is executory and impossible to implement due to subsequent events.
May 14, 2026
sclaw
