https://www.taxtmi.com/caselaws?id=128255 A works-contract sales tax scheme was upheld where the statute treated the materials component separately from ordinary sales and used a rule-based deduction for labour, because the classification had an intelligible differentia and a rational nexus to tax valuation, so Article 14 was not violated. The Court also held that the pre-Constitution levy continued under the saving of existing laws, and Article 277 protected continued collection of a tax previously imposed and collected, so the State could lawfully continue collection after the Constitution. Rules framed to quantify liability under the saved enactment were valid ancillary measures, and the Malabar-area differentiation was a permissible territorial classification; Article 254 was not attracted. en-us Fri, 03 Feb 1961 00:00:00 +0530 Sat, 30 Mar 2013 14:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128255 A works-contract sales tax scheme was upheld where the statute treated the materials component separately from ordinary sales and used a rule-based deduction for labour, because the classification had an intelligible differentia and a rational nexus to tax valuation, so Article 14 was not violated. The Court also held that the pre-Constitution levy continued under the saving of existing laws, and Article 277 protected continued collection of a tax previously imposed and collected, so the State could lawfully continue collection after the Constitution. Rules framed to quantify liability under the saved enactment were valid ancillary measures, and the Malabar-area differentiation was a permissible territorial classification; Article 254 was not attracted. Case-Laws VAT and Sales Tax Fri, 03 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128255