30.03.’21, LAW NOTES:* k selvaraj mhc advtv *Source of the Taxing Power* 1) The entries in the Legislative Lists are divided into two groups-one relating to the power to tax and the other relating to the power of general legislation relating to specified subjects. Taxation is considered as a distinct matter for purposes of legislative competence. Hence the power to tax cannot be deducted from a general legislative Entry as an ancillary power.

*30.03.’21, LAW NOTES:* k selvaraj mhc advtv

*Source of the Taxing Power*

1) The entries in the Legislative Lists are divided into two groups-one relating to the power to tax and the other relating to the power of general legislation relating to specified subjects. Taxation is considered as a distinct matter for purposes of legislative competence. Hence the power to tax cannot be deducted from a general legislative Entry as an ancillary power.

[(1983) 4 SCC 45]
Hoechst Pharmaceuticals Ltd Vs. State of Bihar

[AIR 1958 SC 468]
Sundararamier M.P.V& Co.Vs. State of A.P

2) There is no Entry as to tax, in the Concurrent List; it only contains an Entry relating to levy of fees in respect of matters specified in List III other than court-fees.

*(To be continued)*