📄 Judgment Copy

Case Title: Siddhi Sandeep Ladda vs. Consortium of National Law Universities & Another

Result is Expected
Today 🔴

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Constitutional Clash: Can the President Be Given a Deadline? 🇮🇳

In a rare and significant move, President Droupadi Murmu has invoked Article 143(1) of the Constitution, asking the Supreme Court whether it can fix time limits for the President’s assent to bills. This development has sparked a vital constitutional debate and we're breaking it all down for you!

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THE MOMENT IS FINALLY HERE! 🔥🎯

Neeraj Chopra breaks the 90m barrier at the Doha Diamond League with a sensational throw of 90.23m — a new personal best! 💥

A proud moment for India! 🇮🇳🌟

They’ll say, “It looked easy for you.”
But they’ll never see the sleepless nights, the mock test failures, the mental breakdowns, or the times you wanted to quit. 😓

CLAT isn’t just an exam — it’s a test of patience, consistency, and self-belief💥
Every cactus on your path is shaping you into someone stronger.

So don’t worry if no one claps for you right now.
One day, when you make it — they’ll all notice. 🌟

🧑‍⚖️ Case Title: C.T. Kochouseph v. State of Kerala & Ors.

Key Highlights:

✅ Provisions Involved:

Section 5A – Kerala General Sales Tax Act, 1963
Section 7A – Tamil Nadu General Sales Tax Act, 1959

✅ Core Issue:
Whether purchase tax can be levied when the seller is exempt from paying sales tax under specific notifications (e.g., SSI Units, Charitable Institutions).

Supreme Court’s Ruling:

🔹Upheld constitutional validity of both provisions.
🔹Clarified that purchase tax is on the buyer, not the seller.
🔹Exemption = no payment of tax, not exemption from liability.
🔹“Levy” ≠ “payment” – Tax may be imposed even if payment is waived.

Bench: CJI Sanjiv Khanna, Justices Sanjay Kumar and R. Mahadevan

Important Observations:

🔹Legislature has the power to impose purchase tax in specific conditions.
🔹No double taxation – Purchase tax applies only when no sales tax is paid.
🔹"Levy", "assessment", and "collection" are distinct stages of taxation.