https://www.taxtmi.com/caselaws?id=100893 The Supreme Court held that Section 8(2)(b) of the Central Sales Tax Act, 1956, is valid and does not contravene Articles 301 and 303(1) of the Constitution. The Court emphasized the legislative intent behind the provision to prevent tax evasion and ensure control over inter-State trade. It clarified that the tax imposed was in the public interest and justified under Article 302. The decision overturned the High Court's ruling, allowing the appeals and remitting certain issues back to the High Court for further consideration. en-us Fri, 21 Dec 1973 00:00:00 +0530 Sat, 19 Jul 2014 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100893 The Supreme Court held that Section 8(2)(b) of the Central Sales Tax Act, 1956, is valid and does not contravene Articles 301 and 303(1) of the Constitution. The Court emphasized the legislative intent behind the provision to prevent tax evasion and ensure control over inter-State trade. It clarified that the tax imposed was in the public interest and justified under Article 302. The decision overturned the High Court's ruling, allowing the appeals and remitting certain issues back to the High Court for further consideration. Case-Laws VAT and Sales Tax Fri, 21 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100893