https://www.taxtmi.com/caselaws?id=103779 The constitutional challenge to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, as amended, failed because the levy was held consistent with article 286 of the Constitution and Entry 54 of List II of the Seventh Schedule. The Court also found no repugnancy with sections 3, 4 and 5 of the Central Sales Tax Act, and no basis for the claims of discrimination or infringement of freedom of trade and commerce. It accepted the High Court's reasoning on each objection and saw no reason to interfere, with the same conclusion supported by its contemporaneous decisions in connected matters. en-us Mon, 18 Jul 1994 00:00:00 +0530 Thu, 05 Sep 2013 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103779 The constitutional challenge to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, as amended, failed because the levy was held consistent with article 286 of the Constitution and Entry 54 of List II of the Seventh Schedule. The Court also found no repugnancy with sections 3, 4 and 5 of the Central Sales Tax Act, and no basis for the claims of discrimination or infringement of freedom of trade and commerce. It accepted the High Court's reasoning on each objection and saw no reason to interfere, with the same conclusion supported by its contemporaneous decisions in connected matters. Case-Laws VAT and Sales Tax Mon, 18 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103779