Ultra Vires

Supreme Court Upholds Purchase Tax on Goods Exempted from Sales Tax: C.T. Kochouseph vs. State of Kerala (2025)

/ Constitutional Law, Exemptions, Judges, Kerala General Sales Tax Act, 1963, Kerala General Sales Tax Act, 1963 with Section 5A, Legislative Powers, Purchase Tax, R. Mahadevan, Sales Tax, Sanjay Kumar, Sanjiv Khanna, State Legislature, Tamil Nadu General Sales Tax Act, 1959, Tamil Nadu General Sales Tax Act, 1959 with Section 3, Tamil Nadu General Sales Tax Act, 1959 with Section 7A, Ultra Vires

Introduction Date of the Judgment: May 09, 2025 Citation: 2025 INSC 661 Judges: Sanjiv Khanna, CJI, Sanjay Kumar, J., R. Mahadevan, J. When is a tax exemption not really an exemption? This question arises when goods that are exempt from sales tax are then subjected to a purchase tax. The Supreme Court of India recently […]

Supreme Court Upholds Purchase Tax on Goods Exempted from Sales Tax: C.T. Kochouseph vs. State of Kerala (2025) Read Post »

Supreme Court Upholds Rule 9(3)(b) of Chartered Accountants Rules: Naresh Chandra Agrawal vs. Institute of Chartered Accountants of India (2024)

/ Chartered Accountants Act, 1949, Chartered Accountants Act, 1949 with Section 21A, Chartered Accountants Act, 1949 with Section 29A, Delegated Legislation, Delegated Legislation with Rule 9(3)(b), Professional Misconduct, Ultra Vires

Supreme Court Upholds Rule 9(3)(b) of Chartered Accountants Rules: Naresh Chandra Agrawal vs. Institute of Chartered Accountants of India (2024) LEGAL ISSUE: Whether Rule 9(3)(b) of the Chartered Accountants (Procedure of Investigation of Professional and Other Misconduct and Conduct of Cases) Rules, 2007 is inconsistent with Section 21A(4) of the Chartered Accountants Act, 1949. CASE

Supreme Court Upholds Rule 9(3)(b) of Chartered Accountants Rules: Naresh Chandra Agrawal vs. Institute of Chartered Accountants of India (2024) Read Post »

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