https://www.taxtmi.com/caselaws?id=102138 Section 5 of the Bihar Finance Act, 1981 was upheld as a valid sales tax measure under entry 54 of List II, with its effect on price control treated as incidental and no repugnancy found against the Essential Commodities Act, 1955 or the Drugs (Price Control) Order, 1979. The surcharge classification based on gross turnover was sustained as a rational fiscal distinction linked to economic capacity, and the fact that dealers were restrained from passing on the burden did not make the levy unconstitutional under Articles 14 or 19(1)(g). The turnover criterion could include wider sales only as a basis for classification, not taxation of those sales. Presidential assent was held not open to judicial review. en-us Fri, 06 May 1983 00:00:00 +0530 Thu, 07 May 2026 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102138 Section 5 of the Bihar Finance Act, 1981 was upheld as a valid sales tax measure under entry 54 of List II, with its effect on price control treated as incidental and no repugnancy found against the Essential Commodities Act, 1955 or the Drugs (Price Control) Order, 1979. The surcharge classification based on gross turnover was sustained as a rational fiscal distinction linked to economic capacity, and the fact that dealers were restrained from passing on the burden did not make the levy unconstitutional under Articles 14 or 19(1)(g). The turnover criterion could include wider sales only as a basis for classification, not taxation of those sales. Presidential assent was held not open to judicial review. Case-Laws VAT / Sales Tax Fri, 06 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102138