The Sales Tax Act exempted “vegetables ” from the levy of Sales Tax. Sales of beetle leaves were subjected to Sales Tax by the authority. It was contended that the beetle leaves were taxable as they constituted “vegetables” which were exempted from tax. Decide.

Facts in the Case Issues in the Case Principles Applied 1. Literal Rule of Interpretation 2. Common Parlance Test 3. Strict Construction of Exemptions 4. […]

Under the Sales Tax Act vegetables were exempted from the purview of the Tax. A vendor of vegetables was selling coconuts. The Tax authorities levied tax on the sale of coconuts. The vendor pleaded for exemption on the ground that coconuts fell under the term “vegetables”. Can he succeed? Discuss.

Facts in the Case Issues in the Case Principles Applied 1. Literal Rule of Interpretation 2. Strict Interpretation of Tax Exemption 3. Common Parlance Test […]

An act was passed by the state legislature banning the slaughter of animals including cows. It was challenged on the ground that it was unconstitutional. What types of presumptions can be raised by the court with regard to the challenge? Discuss.

Facts in the Case Issues in the Case Principles Applied In cases involving constitutional challenges to legislation, courts follow well-established presumptions and interpretative doctrines to […]

The prohibition Act was enacted by the state legislature under which the sale, possession, transportation and consumption of liquor was an offence. Mr. X has committed an offence punishable under the Act when the Act was in force. Later the said Act was repealed by the same legislature. Mr X was chargesheeted after the repeal of the Act. Is it Legal ? Discuss.

Facts in the Case Issues in the Case Principles Applied Judgment