https://www.taxtmi.com/caselaws?id=99501 A sales tax law validly extended under parliamentary authority can sustain levy on building materials used in works contracts, and an ineffective or surplus portion of an ancillary notification does not defeat the valid operative extension. Subsequent validating legislation may remove doubts without amounting to a fresh unauthorised State enactment. Territorial differences in sales tax incidence based on distinct historical and reorganisation origins constitute a permissible geographical classification and do not, by themselves, infringe Article 14 merely because fiscal treatment differs between regions. en-us Thu, 21 Dec 1961 00:00:00 +0530 Tue, 24 Sep 2013 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99501 A sales tax law validly extended under parliamentary authority can sustain levy on building materials used in works contracts, and an ineffective or surplus portion of an ancillary notification does not defeat the valid operative extension. Subsequent validating legislation may remove doubts without amounting to a fresh unauthorised State enactment. Territorial differences in sales tax incidence based on distinct historical and reorganisation origins constitute a permissible geographical classification and do not, by themselves, infringe Article 14 merely because fiscal treatment differs between regions. Case-Laws VAT and Sales Tax Thu, 21 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99501