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TMI Blog2010 (4) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... asad Pal, Ashok Saraf, P.P. Rao, Shyam Divan, V.A. Mohta, Ajit Kumar Sinha, Dr. A.M. Singhvi, Kashmiri Lal Goyal, Senior Advocates, Dr. Manish Singhvi, Ejaz Maqbool, Rajesh Jain, Ms. Garima Kapoor, Wasif Gilani, Ms. Sakshi Banga, Faraz Khan, A.T.M. Sampath, Ashok Kumar Gupta, Farrukh Rasheed, M. Paikaray, Shantanu Sagar, Smarhar, Abhishek Kumar Singh, Rajesh Pathak, Ms. Prema Kumari Singh, B.B. Singh, Abhrotosh Majumdar, Ankur Saigal, Ms. Bina Gupta, Gaurav Singh, Ms. Tripti Ray, Gopal Singh, Ms. Vimla Sinha, R. Gopalakrishnan, Vinay Kumar Sharma, Devanshu Kumar Devesh, H.K. Puri, Ms. Priya Puri, V.M. Chauhan, S.K. Puri, Rajiv Agnihotri, Rajesh Kumar, Sanjay Grover, Ms. Indra Sawhney, Kamini Jaiswal, K.K. Mani, Ankit Swarup, Lakshmi Raman Singh, Mohan Pandey, Kunal Verma, Ankit Dalela, M.A. Krishna Moorthy, U.A. Rana, Minal Majumdar, (for (M/s. Gagrat Co., Advocates), Prabhat Kumar, Alok Sangwan, Ms. Naresh Bakshi, Praveen Kumar, P.N. Puri, P.K. Manohar, Manoranjan Paikaray, Ms. Rashmi Khanna, Ms. Shailja Sinha, Surya Kant, Ajay K. Bhatia, Aneesh Mittal, Bibek Mohanti, P.K. Basu Majumdar, Jagmohan Sharma, Siddharth Jain, Mark Wright, V.N. Koura, Ms. Paramjeet Benipal, Ms. Aruna M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avana Raja, Bijoy Kumar Jain, Ranjith K.C.S. Udaya Kumar Sagar, Ms. Bina Madhavan (for M/s. Lawyer's Knit Co. Advocates), Ms. Sonali Jaitley, Bhargava V. Desai, Rahul Gupta Nikhil Sharma, M.P. Jena, Ankur Saigal, B. Krishna Prasad, B. Y. Kulkarni, Abhimanyu Mahajan, Ms. Shally Bhasin Maheshwari, Ms. Anne Mathew, Rishi Maheshwari, C.N. Sree Kumar, E. C. Agrawala, Mahesh Agarwal, Rishi Agrawala, Gaurav Goel, Ms. Radhika Gautam, Ms. D. Durga Devi, E.M.S. Anam, Manish Kumar, Ms. Priya Puri, Janaranjan Das, Swetaketu Mishra, T. Mani Pal, P.P. Nayak, Ms. Malini Poduval, Ms. Ruby Singh Ahuja, Manu Aggarwal, Vedanta Varma, R.N. Karanjawala, Ms. Manik Karanjawala for M/s. Karanjawala Co. Advocates, M.K. Dua, Ms. Mrinal (for M/s. Gagrat Co. Advocates), Praveen Kumar Rajiv Agrihotri, Prem Sunder Jha, Ms. Sushma Suri, Sunil Kumar Jain, Aneesh Mittal, Bibek A Mohanti, Anurag Dubey, Meenesh Dubey, Ms. Anu Sawhney, S.R. Setia, Shrish Kumar Misra, T. G. Narayanan Nair, Ms. Prabha Swami, Deba Prasad Mukherjee R.V. Kameshwaran, Y. Prabhakara Rao, Amarjeet Singh Girsa (for M/s. Arputham Aruna Co., Advocates), Wills Mathews, D.K. Tiwari, M.K. Michael, Anurag Singh, Shakil Ahmed Syed, Ms. S. Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hwar Prasad Goyal, Vipin Kumar Jai, Arvind Minocha, A.V. Rangam, Buddy A. Ranganadhan, Sanand Ramakrishnan, Rajeev Mishra, Aniruddha P. Mayee, Nilkanta Nayak, Ms. Rucha A. Mayee, Ashwarya Sinha, Shwetabh Sinha, Ambhoj Kumar Sinha, Atul Jha, D.K. Sinha, Ms. K.V. Bharathi Upadhyaya, Dr. S.K. Verma, Ms. Rakhi Ray, Ms. Kumud Lata Das, A.S. Bhasme, Brajesh Pandey, Arun Kumar Beriwal, Vinay Jain, Ms. Manali Singhal, Abhijat P. Medh, Ms. Ruchi Sharma, Kshatrshal Raj, Santosh Sachin, Ajay Choudhary, Ashish Wad (for M/s. J.S. Wad Co., Advocates) (for M/s. Temple Law Firm, Advocates), Ms. Asha G. Nair, Ashish Gopal Garg, Ms. Shweta Garg, S. Ravi Shankar, Ms. Subhalakshmi V.B., Ms. Yamunah Nachiar, R. Chandrachud, Sunil Roy, Dr. M.V.K. Moorthy, Anisetty Chandramohan, Ms. T. Anamika, Ms. Ranjana Roy, Abhishek Rao, Sandeep Goyal, Ms. Sushma Sharma, Ravindra Bana, Amit Pawan, Vikash Verma, G.N. Reddy, Ms. Anitha Shenoy, M. Manoj Goel, Shuvodeep Roy and Jaiyesh Bakshi, Advocates. Counsel appearing for the parties. -------------------------------------------------- ORDER On December 18, 2008, when some of the cases in the present batch came for hearing before a Division Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecisions in the case of Atiabari Tea Co. Ltd. [1961] 1 SCR 809 and Automobile Transport (Rajasthan) Ltd. [1963] 1 SCR 491? At this stage, it may be mentioned that the States whose entry tax laws have been challenged have contended before us that the tests propounded in Atiabari Tea Co. Ltd. [1961] 1 SCR 809 and Automobile Transport (Rajasthan) Ltd. [1963] 1 SCR 491 have failed to strike a balance between the "freedom of trade and commerce" under article 301 of the Constitution and the States' authority to levy taxes under articles 245 and 246 of the Constitution read with the appropriate legislative entries in the Seventh Schedule to the Constitution of India. The States, therefore, sought revisiting of the aforestated two decisions in Atiabari Tea Co. Ltd. [1961] 1 SCR 809 and Automobile Transport (Rajasthan) Ltd. [1963] 1 SCR 491 by a larger Bench. In Keshav Mills Co. Ltd. v. Commissioner of Income-tax, Bombay North [1965] 56 ITR 365 (at page 377); [1965] 2 SCR 908 at page 921, a Constitution Bench of this court enacted circumstances in which a reference to the larger Bench would lie. It was held that in reviewing and revising its earlier decision, this court should ask itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ests propounded in the judgments of the Constitution Bench of this court in the aforestated two cases, namely, Atiabari Tea Co. [1961] 1 SCR 809 and Automobile Transport (Rajasthan) Ltd. [1963] 1 SCR 491. Some of these aspects which need consideration by larger Bench of this court may be briefly enumerated. Interplay/interrelationship between article 304(a) and article 304(b). The significance of the word "and" between article 304(a) and 304(b). The significance of the non obstante clause in article 304. The balancing of freedom of trade and commerce in article 301 vis-a-vis the States' authority to levy taxes under article 245 and article 246 of the Constitution read with the appropriate legislative entries in the Seventh Schedule, particularly in the context of movement of trade and commerce. Whether article 304(a) and article 304(b) deal with different subjects. Whether the impugned taxation law to be valid under article 304(a) must also fulfil the conditions mentioned in article 304(b), including Presidential assent. Whether the word "restrictions" in article 302 and in article 304(b) includes tax laws. Whether validity of a law impugned as violative of article 301 should b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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