https://www.taxtmi.com/caselaws?id=127233 A Bihar sales tax notice issued at the inquiry stage was treated as within statutory power, and writ relief was refused because assessment machinery, appeal, and revision under the Act provided the proper remedy. The provisions on sales tax were held consistent with Article 286(2), because sales involving delivery in Bihar for consumption there were treated as a constitutionally distinct class and not barred by the general prohibition. Repugnancy under Article 254(1) was rejected, as the Act was characterised in pith and substance as a State taxing law. Objections under Article 304(b) and extra-territorial operation also failed because the levy rested on sufficient territorial nexus. en-us Thu, 04 Dec 1952 00:00:00 +0530 Tue, 05 Mar 2013 18:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127233 A Bihar sales tax notice issued at the inquiry stage was treated as within statutory power, and writ relief was refused because assessment machinery, appeal, and revision under the Act provided the proper remedy. The provisions on sales tax were held consistent with Article 286(2), because sales involving delivery in Bihar for consumption there were treated as a constitutionally distinct class and not barred by the general prohibition. Repugnancy under Article 254(1) was rejected, as the Act was characterised in pith and substance as a State taxing law. Objections under Article 304(b) and extra-territorial operation also failed because the levy rested on sufficient territorial nexus. Case-Laws VAT and Sales Tax Thu, 04 Dec 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127233