*31.03.2021* -k selvaraj ” *LAW NOTES* ” In order to determine a tax was within the Legislative competence of the Legislature which imposed, it is necessary to determine the nature of the tax, eg. Whether it is a tax on income, on property, business or the like so that the Entry under which the legislature power has been assumed could be ascertained.

*31.03.2021* -k selvaraj ” *LAW NOTES* ”

In order to determine a tax was within the Legislative competence of the Legislature which imposed, it is necessary to determine the nature of the tax, eg. Whether it is a tax on income, on property, business or the like so that the Entry under which the legislature power has been assumed could be ascertained.

[(1980) 3 SCC 330]
R.R. Engineering Co. Vs. Zila Parishad

The primary guide for this purpose is what is known as the “changing section’. The section which creates the liability to pax the tax.

[(1948) 1 MLJ 213]
Ralla Ram Vs. Prov of East Punjab