Legislative relationship between Union and States Important case laws and summery
Subject : Constitution of India Topic: Legislative relationship between Union and States case laws summery 1. State of Bombay v. R.M.D.C (AIR 1957 SC 699) The Respondent was not staying in Bombay but he started a Competitions with prize money through a newspaper printed and published from Banglore and got a wide circulation in Bombay. All the essential activities like filling up of the forms,entry fees etc for the competition took place in Bombay.The state govt. sought to levy tax the respondent for organising such competition in the state. The question for decision before the Supreme Court was if the respondent, the organizer of the competition, who was outside the state of Bombay, could be validly taxed under the Act. Judgment: It was held that there existed a sufficient territorial nexus to enable the Bombay Legislature to tax the respondent as all the activities which the competitor is ordinarily expected to undertake took place mostly within Bombay. 2. Tata Iron and Steel co...