Supreme Court of India
M/s. Widia (india) Ltd. and Ors. v. The State of Karnataka and Ors.
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From the headnote
Karnataka Tax on Entry of Goods Ayt, I979 (as amended): Section 3-Amendment of section 3 of I979 Act by Act No. 8 of 1993 empowering imposition of tax on entry of goods retrospectively or prospectively by State Government by notification on different dates-However sanction of the President not obtained-Constitutional validity of-Held: levy of tax retrospectively or prospectively in section 3(1) would not make the section restrictive which can be hit by Article 301 requiring sanction of President under Article 304(b)-However subsequent notification issued may in some cases amount to
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