Cases | Case Background

States’ power to impose taxes based on annual turnover

A seven-judge Constitution Bench of the Supreme Court will decide whether state governments are constitutionally permitted to collect sales tax based on annual turnover.

Commentary

The second coming of charity in disability discourse

The Supreme Court’s decision on the 3-year practice criteria marks a step back in disability jurisprudence

Analysis | Desk Brief

Clipped justice

An intervention asks whether open justice can survive prior permission for sharing courtroom videos online

Analysis

Criminal liability of trusts: Where does the buck stop?

The Supreme Court extends its reasoning on a trust’s legal personality beyond the cheque-bounce context

Analysis

Mining lease first, forest clearance later

The Supreme Court allows Karnataka to grant leases covering virgin forest before authorities approve mining there

States’ power to impose taxes based on annual turnover

Pending

Arjun Flour Mills v State of Orissa

The Supreme Court will decide whether state governments are constitutionally permitted to collect sales tax based on annual turnover.

Citizenship Amendment Act

Pending

Indian Union Muslim League v Union of India

The Supreme Court will rule on the constitutionality of the Citizenship (Amendment) Act, 2019.

Definition of “Industry”

Decided

State of Uttar Pradesh v Jai Bir Singh

A nine-judge Bench of the Supreme Court unanimously held that the triple test laid down in Bangalore Water-Supply & Sewerage Board v R. Rajappa. (1978) will determine all pending industrial disputes.

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