https://www.taxtmi.com/caselaws?id=127284 Article 286(3) was construed to apply only to State sales tax laws made after Parliament declared the goods to be essential for the life of the community, so a pre-existing Hyderabad sales tax law was not invalidated for want of later Presidential assent. Territorial classification was recognised as a permissible basis for taxation, so the levy on coarse and medium cotton cloth did not offend Article 14. A writ petition under Article 226 was considered maintainable to challenge constitutional validity where ordinary taxing authorities could not finally decide that issue. en-us Wed, 30 Sep 1953 00:00:00 +0530 Wed, 06 Mar 2013 17:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127284 Article 286(3) was construed to apply only to State sales tax laws made after Parliament declared the goods to be essential for the life of the community, so a pre-existing Hyderabad sales tax law was not invalidated for want of later Presidential assent. Territorial classification was recognised as a permissible basis for taxation, so the levy on coarse and medium cotton cloth did not offend Article 14. A writ petition under Article 226 was considered maintainable to challenge constitutional validity where ordinary taxing authorities could not finally decide that issue. Case-Laws VAT and Sales Tax Wed, 30 Sep 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127284