https://www.taxtmi.com/caselaws?id=127689 A levy on the first purchase of raw tobacco and the first sale of bidis, cheroots and similar tobacco products was upheld as a valid sales tax, because a tax imposed on the occasion of sale or purchase remains distinct from a duty of excise, even where the goods are also subject to central excise. The challenge that the amended provisions and advance assessment machinery offended Article 14 was rejected, as the single-point classification and provisional assessment procedure were treated as lawful collection machinery incidental to a valid taxing power. The constitutional attack on the amended sales tax scheme therefore failed. en-us Fri, 16 Nov 1956 00:00:00 +0530 Thu, 14 Mar 2013 12:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127689 A levy on the first purchase of raw tobacco and the first sale of bidis, cheroots and similar tobacco products was upheld as a valid sales tax, because a tax imposed on the occasion of sale or purchase remains distinct from a duty of excise, even where the goods are also subject to central excise. The challenge that the amended provisions and advance assessment machinery offended Article 14 was rejected, as the single-point classification and provisional assessment procedure were treated as lawful collection machinery incidental to a valid taxing power. The constitutional attack on the amended sales tax scheme therefore failed. Case-Laws VAT and Sales Tax Fri, 16 Nov 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127689