https://www.taxtmi.com/caselaws?id=100459 Section 21 of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act imposed a purchase tax on cane bought by factory occupiers, and the levy was treated as falling within State power under Entry 54 of List II because the taxable event was the purchase of goods under a contract of sale. The tax was also held not to offend Article 301, as it applied uniformly and did not directly restrain trade or movement of goods. The differential rates and exemption provisions were upheld under Article 14 because the affected units formed distinct classes and the classification had a rational basis. en-us Fri, 29 Sep 1967 00:00:00 +0530 Thu, 15 May 2014 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100459 Section 21 of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act imposed a purchase tax on cane bought by factory occupiers, and the levy was treated as falling within State power under Entry 54 of List II because the taxable event was the purchase of goods under a contract of sale. The tax was also held not to offend Article 301, as it applied uniformly and did not directly restrain trade or movement of goods. The differential rates and exemption provisions were upheld under Article 14 because the affected units formed distinct classes and the classification had a rational basis. Case-Laws VAT and Sales Tax Fri, 29 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100459