https://www.taxtmi.com/caselaws?id=128457 Section 8 of the Central Sales Tax Act was examined for compliance with Article 14 and Article 303, and was upheld. The provision was held to apply a uniform territorial classification, with any differential practical effect arising from variations in State sales tax laws rather than from the section itself; the classification was therefore valid and not arbitrary. The court also held that Article 303 did not apply because the measure was a taxing law enacted under the Union taxing power, not a trade and commerce entry. Rule 14-A was further upheld as intra vires because the time limit for furnishing Form C was within the prescribed manner of compliance and supported assessment and collection. en-us Wed, 28 Jun 1961 00:00:00 +0530 Sat, 06 Apr 2013 09:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128457 Section 8 of the Central Sales Tax Act was examined for compliance with Article 14 and Article 303, and was upheld. The provision was held to apply a uniform territorial classification, with any differential practical effect arising from variations in State sales tax laws rather than from the section itself; the classification was therefore valid and not arbitrary. The court also held that Article 303 did not apply because the measure was a taxing law enacted under the Union taxing power, not a trade and commerce entry. Rule 14-A was further upheld as intra vires because the time limit for furnishing Form C was within the prescribed manner of compliance and supported assessment and collection. Case-Laws VAT and Sales Tax Wed, 28 Jun 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128457