https://www.taxtmi.com/caselaws?id=100908 The Supreme Court upheld the validity of the Tamil Nadu Additional Sales Tax Act, 1970, affirming the State Legislature's competence to enact the law. The Court dismissed appeals and a writ petition, ruling that the Act's additional tax on sales falls within the State's authority. It held that the Act's provisions did not unreasonably restrict fundamental rights under articles 19(1)(f) and 19(1)(g) or violate article 14, as the differential tax rates based on dealer turnover were deemed constitutional and aligned with the principle of proportioning tax burdens. en-us Wed, 17 Apr 1974 00:00:00 +0530 Mon, 21 Sep 2015 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100908 The Supreme Court upheld the validity of the Tamil Nadu Additional Sales Tax Act, 1970, affirming the State Legislature's competence to enact the law. The Court dismissed appeals and a writ petition, ruling that the Act's additional tax on sales falls within the State's authority. It held that the Act's provisions did not unreasonably restrict fundamental rights under articles 19(1)(f) and 19(1)(g) or violate article 14, as the differential tax rates based on dealer turnover were deemed constitutional and aligned with the principle of proportioning tax burdens. Case-Laws VAT and Sales Tax Wed, 17 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100908