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Judgment Search Results Home > Cases Phrase: rationale Page 7 of about 56,653 results (0.011 seconds)

Apr 27 2001 (HC)

Bihar Pensioner Samaj and ors. Vs. State of Bihar and ors.

Court : Patna

..... within the exclusive power of the state government depending upon financial impact and in the instant case, there is sound reason in making change in the cut-off date. the rationale behind the said change is the date of implementation of the revised pay-scale according to the agreement reached between the state government and the employees' association with effect from ..... -1997. the benefit of group insurance and the gratuity was also made admissible according to centre. thus, it has rightly been submitted by the learned counsel for the state that rationale behind the said change is the date of implementation of the revised pay-scale. the state government, in my opinion, acted reasonably in specifying 1st april, 1997 as the cut .....

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Mar 03 2006 (HC)

Commissioner of Sales Tax Vs. Hari and Company

Court : Mumbai

Reported in : [2006]148STC92(Bom)

..... the execution of the works contract, notwithstanding that the value may represent a small percentage of the amount paid for the execution of the works contract.27. applying the said rationale, the contention about the use of paper and ink being incidental or accessory to the execution of the works contract cannot be sustained. the value of the goods transferred is ..... the said judgment dealt with the customs act, 1962 and would hence not apply to the present case.26. we do not agree with this contention. in our opinion the rationale behind the forty-sixth amendment of the constitution of india was effectively exemplified in the acc case [2001] 124 stc 59 and it would be binding inasmuch as the said .....

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Jan 02 2009 (HC)

Government of Karnataka Represented by Its Principal Secretary, Financ ...

Court : Karnataka

Reported in : ILR2009KAR633

..... collection of tax by the state government on the transaction of sale or purchase of goods, has lead to a chaotic situation and the amendments having been effected without any rationale or justification, has only resulted in arbitrariness rendering ft sub-section (1) of section 72 of the act uncontituonal on the t touchstone of article 14 of the constitution of ..... sub-section (1) of section 72 of the act is no different from those provisions; that the provision of sub-section (1) of section 72 of the act and the rationale for enacting such provision is well supported by a plethora of decided cases and has in this regard placed reliance on the following decisions:tripura goods transport association v. commissioner .....

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Jan 02 2009 (HC)

Philips Electronics India Ltd. Vs. State of Karnataka

Court : Karnataka

Reported in : [2009]20STT314

..... collection of tax by the state government on the transaction of sale or purchase of goods, has lead to a chaotic situation and the amendments having been effected without any rationale or justification, has only resulted in arbitrariness rendering sub-section (1) of section 72 of the act unconstitutional on the touchstone of article 14 of the constitution of india also ..... sub-section (1) of section 72 of the act is no different from those provisions; that the provision of sub-section (1) of section 72 of the act and the rationale for enacting such provision is well-supported by a plethora of decided cases and has in this regard placed reliance on the following decisions:tripura goods transport association's case .....

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Jul 04 2005 (HC)

West Coast Paper Mills Ltd. and anr. Vs. Union of India (Uoi) Through ...

Court : Karnataka

Reported in : 2005(103)ECC305; 2007(212)ELT305(Kar); ILR2005KAR4455

..... legislation without any reasonable justification, a classification or grouping together of dissimilar persons or objects or a classification wherein such persons or objects or groups are put together without any rationale or a common thread running through them. while the classification is permitted, the golden rule is that the classification should be reasonable based on an intelligible differnt and having a ..... concerned. it is for this reason, the learned senior counsel appearing for the petitioners submits that the condition is one which brings about a class legislation, one which has no rationale nor nexus to the object and therefore the condition should be declared to be bad.21. the petitioners do not dispute that the notification of the year 2002 is a .....

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Mar 18 1994 (HC)

V. Verghese and Another Vs. Deputy Commissioner of Income-tax and Anot ...

Court : Karnataka

Reported in : (1994)121CTR(Kar)164; [1994]210ITR526(KAR); [1994]210ITR526(Karn)

..... reason of the laying procedure adopted as contemplated under section 295 of the act, still it has got to conform to the provisions of article 14 of the constitution. no rationale is available as to why the rule 'before the end of the previous year' is insisted upon to claim deduction under the said rule when such condition is not imposed .....

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Jan 22 1985 (HC)

Bheemanda Devaiah Vs. Kanjithanda Karumbaiah

Court : Karnataka

Reported in : ILR1985KAR3073

..... class of lands merelybecause they form smaller (specific) portions of assessed' survey numbers and are not, by themselves, separately assessed, would amount to denial of well intended benefit with no rationale or logic behind it. after all, it is common knowledge that it is small agriculturists who would very much need the assistance of courts in establishing their claims respecting smaller .....

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Jun 08 1999 (HC)

Micro Labs Ltd., Vs. Deputy Commissioner of Income-tax (Assessment) an ...

Court : Karnataka

Reported in : (2001)166CTR(Kar)148; [2001]247ITR333(KAR); [2001]247ITR333(Karn); [2001]115TAXMAN27(Kar)

..... that section 64(2)(ii) seeks to discriminate against persons who have been searched, by differentiating them from persons who have not been searched and such differentiation has neither any rationale, nor any nexus to the object sought to be achieved, which is to mobilise resources and channelise funds into priority sectors of the economy and to afford an opportunity to ..... madras v. p. r. sriramulu, air 1996 sc 676, a large discretion in the legislature is recognised by courts in making such laws. it cannot be said that there isno rationale in differentiating between persons who have been searched on the basis of some information regarding concealment of income and persons who have not been searched. to find out whether the .....

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Jul 31 2008 (HC)

E. Shankar Reddy S/O. E. Nagi Reddy, Inspector of Police Vs. P. Ramase ...

Court : Andhra Pradesh

Reported in : 2008(6)ALT738

..... arise.8. sri j. sudheer, learned special government pleader appearing for the official respondents, contended that the government can change its stand as per the advise as well as the rationale of the situation. in this regard, he relied upon the judgment reported in p. nallammal v. state : 1999crilj3967 whereunder it was held as follows:7. union of india was made ..... were transferred and posted as sis (civil), whereas now a different stand is sought to be taken stating that the state government can take such a stand while accepting the rationale adopted by the tribunal, on advice.4. further, the legislative intendment was given effect to in the earlier judgment as it does not offend rule 15(c) of the special .....

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Sep 07 2001 (HC)

Superintending Engineer, Hcc-i, Cpwd, Hyd. Vs. Tekmalla Raja Sekhar an ...

Court : Andhra Pradesh

Reported in : 2001(6)ALD64; 2001(6)ALT39

..... on jurisprudence, fifth edition at page 143, it is stated-pronouncements of law, which are not part of the ratio decidendi are classed as obiter dicta and are not authoritative. rationale and dicta tend to shade into each oilier. the former have law-quality and are binding on lower courts; dicta, too, have law quality but are not binding at all ..... by courts. indeed dicta of the house of lords or of judges who were masters of their fields, like lord blackburn, may often in practice enjoy greater prestige than the rationale of lesser judges.23. in cit v. sun engineering works (p) limited, dr. a.s. anand, j., (as the learned judge then was) stated the law in the following terms .....

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