https://www.taxtmi.com/caselaws?id=100536 The Supreme Court affirmed that Article 286 of the Constitution of India applies to Part C States like Vindhya Pradesh for sales tax imposition. The court emphasized the need for uniformity in tax regulations across all states to prevent multiple taxation and promote seamless trade within India. The judgment clarified that interpreting "State" in Article 286 to include Part C States is crucial to avoid anomalies and discriminatory practices, ensuring consistency and fairness in tax regulations. en-us Wed, 28 Aug 1968 00:00:00 +0530 Thu, 19 Sep 2013 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100536 The Supreme Court affirmed that Article 286 of the Constitution of India applies to Part C States like Vindhya Pradesh for sales tax imposition. The court emphasized the need for uniformity in tax regulations across all states to prevent multiple taxation and promote seamless trade within India. The judgment clarified that interpreting "State" in Article 286 to include Part C States is crucial to avoid anomalies and discriminatory practices, ensuring consistency and fairness in tax regulations. Case-Laws VAT and Sales Tax Wed, 28 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100536