https://www.taxtmi.com/caselaws?id=127600 Compulsory licensing under a single-point sales tax scheme was upheld as a valid restriction and an incidental measure of taxation because it helped trace transactions, prevent evasion, and secure collection at the correct point. The Court held that public interest under Article 19(6) may arise from statutory tax policy, and that licensing can form part of the State's taxing power. The general licence-fee structure, including separate licences for separate business premises, was sustained as administratively justified, but the enhancement of the maximum fee from Rs. 1,000 to Rs. 2,000 was struck down for lack of support and justification. en-us Tue, 28 May 1957 00:00:00 +0530 Tue, 12 Mar 2013 17:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127600 Compulsory licensing under a single-point sales tax scheme was upheld as a valid restriction and an incidental measure of taxation because it helped trace transactions, prevent evasion, and secure collection at the correct point. The Court held that public interest under Article 19(6) may arise from statutory tax policy, and that licensing can form part of the State's taxing power. The general licence-fee structure, including separate licences for separate business premises, was sustained as administratively justified, but the enhancement of the maximum fee from Rs. 1,000 to Rs. 2,000 was struck down for lack of support and justification. Case-Laws VAT and Sales Tax Tue, 28 May 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127600