https://www.taxtmi.com/caselaws?id=127626 Section 29 of the Assam Sales Tax Act, 1947 was held void because it singled out dealers selling goods obtained from outside the Province, imposed a discriminatory tax burden, and left registration to the Commissioner's unguided discretion, contrary to constitutional guarantees of equality and non-discrimination. A requisition under that provision had to be in writing; an oral direction was insufficient. The assessees were not validly liable for the disputed assessment periods on the footing of section 29 or section 3(2), and the Gauhati Sales Tax Superintendent had jurisdiction on the facts. Section 52(2)(i) and rule 74 were upheld as intra vires, and revision fee was payable under rule 74(d), not clause (a). en-us Wed, 25 Jul 1956 00:00:00 +0530 Sat, 27 Jul 2013 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127626 Section 29 of the Assam Sales Tax Act, 1947 was held void because it singled out dealers selling goods obtained from outside the Province, imposed a discriminatory tax burden, and left registration to the Commissioner's unguided discretion, contrary to constitutional guarantees of equality and non-discrimination. A requisition under that provision had to be in writing; an oral direction was insufficient. The assessees were not validly liable for the disputed assessment periods on the footing of section 29 or section 3(2), and the Gauhati Sales Tax Superintendent had jurisdiction on the facts. Section 52(2)(i) and rule 74 were upheld as intra vires, and revision fee was payable under rule 74(d), not clause (a). Case-Laws VAT and Sales Tax Wed, 25 Jul 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127626