https://www.taxtmi.com/caselaws?id=98724 A sales tax law taxing purchasers of goods was treated as within provincial legislative competence under Entry 48 of List II of the Government of India Act, 1935, with the later wording of Entry 54 of the Constitution viewed as confirming that liberal construction. The levy was also held consistent with Article 14 because taxation classifications are valid when based on an intelligible differentia having a reasonable relation to the law's object, and no material showed arbitrary discrimination against purchasers of hides and skins. Rule 16(5) was treated as confined to unlicensed dealers, and any defect in that rule did not affect licensed dealers such as the appellants. en-us Thu, 11 Mar 1954 00:00:00 +0530 Sat, 02 May 2015 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98724 A sales tax law taxing purchasers of goods was treated as within provincial legislative competence under Entry 48 of List II of the Government of India Act, 1935, with the later wording of Entry 54 of the Constitution viewed as confirming that liberal construction. The levy was also held consistent with Article 14 because taxation classifications are valid when based on an intelligible differentia having a reasonable relation to the law's object, and no material showed arbitrary discrimination against purchasers of hides and skins. Rule 16(5) was treated as confined to unlicensed dealers, and any defect in that rule did not affect licensed dealers such as the appellants. Case-Laws VAT and Sales Tax Thu, 11 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98724