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What is Understanding Territorial Nexus Doctrine about?

The doctrine of territorial nexus determines the division of legislative powers between the parliament and state legislatures according to the Indian constitution. For parliament, no law is deemed invalid due to extra-territorial operation. However, some rational nexus within India is still required for statutes related to taxation. For state legislatures, laws must be for the purpose of that state. There must be a real connection between the liability imposed and the state, not an illusory one. In tax case

Author

Krishna Ahuja

Language

EN