https://www.taxtmi.com/caselaws?id=101881 State purchase tax on sugarcane falls within the State taxing field when the taxable event is purchase rather than regulation of a controlled sugar industry. The analysis applies pith and substance to distinguish a purchase levy from legislation on manufacture or industry. Taxation classifications based on cane weight and differential treatment of factories and khandsari units satisfy Article 14 where they have a reasonable basis and nexus with the levy's object. Collection and anti-evasion provisions remain incidental to the taxing power and do not transform a purchase tax into an excise duty or colourable legislation. en-us Thu, 20 Sep 1979 00:00:00 +0530 Fri, 25 Jul 2014 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101881 State purchase tax on sugarcane falls within the State taxing field when the taxable event is purchase rather than regulation of a controlled sugar industry. The analysis applies pith and substance to distinguish a purchase levy from legislation on manufacture or industry. Taxation classifications based on cane weight and differential treatment of factories and khandsari units satisfy Article 14 where they have a reasonable basis and nexus with the levy's object. Collection and anti-evasion provisions remain incidental to the taxing power and do not transform a purchase tax into an excise duty or colourable legislation. Case-Laws VAT and Sales Tax Thu, 20 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101881