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The document discusses two significant legal cases related to tax law, focusing on the constitutional validity of specific provisions in the Madras Hindu Religious and Charitable Endowments Act, 1951, and the Goods and Services Tax (Compensation to States) Act, 2017. The Supreme Court ruled that the contribution under Section 76 of the 1951 Act is a tax, not a fee, thus beyond the legislative competence of the State Legislature. Additionally, the document outlines a civil appeal involving the Union of India

Author

katya

Language

EN