https://www.taxtmi.com/caselaws?id=127767 Retrospective sales tax on cigars, cheroots, bidis, snuff, chewing tobacco and country tobacco was held within the State's legislative competence, since retrospective taxation is permissible absent constitutional prohibition. The levy was also found not to violate Article 19(1)(g), as taxation is not unconstitutional merely because it burdens trade unless it becomes prohibitive or an unreasonable restraint. The tobacco classification was sustained under Article 14 because taxation allows wide classification and no hostile discrimination was shown. The Act was further read as avoiding impermissible double taxation, and section 3(2-B) was construed to fasten purchase-point liability on the first purchaser, not to suffer from uncertainty. en-us Mon, 04 Nov 1957 00:00:00 +0530 Sat, 16 Mar 2013 12:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127767 Retrospective sales tax on cigars, cheroots, bidis, snuff, chewing tobacco and country tobacco was held within the State's legislative competence, since retrospective taxation is permissible absent constitutional prohibition. The levy was also found not to violate Article 19(1)(g), as taxation is not unconstitutional merely because it burdens trade unless it becomes prohibitive or an unreasonable restraint. The tobacco classification was sustained under Article 14 because taxation allows wide classification and no hostile discrimination was shown. The Act was further read as avoiding impermissible double taxation, and section 3(2-B) was construed to fasten purchase-point liability on the first purchaser, not to suffer from uncertainty. Case-Laws VAT and Sales Tax Mon, 04 Nov 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127767