https://www.taxtmi.com/caselaws?id=100485 Explanation III to section 2(1)(n) of the Andhra Pradesh General Sales Tax Act was construed as applying only where, in substance, property in goods passes from principal to agent and then to purchaser, so that two sales exist in fact and in law. The legal fiction was held not to extend the constitutional concept of sale beyond transfer of property in goods, and the provision was upheld as within legislative competence. The classification between agents who fully account for collections and those who do not was found to rest on an intelligible differentia and a rational nexus with preventing tax evasion, so it was not violative of Article 14. The challenge therefore failed. en-us Tue, 28 Nov 1967 00:00:00 +0530 Mon, 19 May 2014 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100485 Explanation III to section 2(1)(n) of the Andhra Pradesh General Sales Tax Act was construed as applying only where, in substance, property in goods passes from principal to agent and then to purchaser, so that two sales exist in fact and in law. The legal fiction was held not to extend the constitutional concept of sale beyond transfer of property in goods, and the provision was upheld as within legislative competence. The classification between agents who fully account for collections and those who do not was found to rest on an intelligible differentia and a rational nexus with preventing tax evasion, so it was not violative of Article 14. The challenge therefore failed. Case-Laws VAT and Sales Tax Tue, 28 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100485