https://www.taxtmi.com/caselaws?id=128637 A State amendment reducing sales tax on potatoes from two per cent to one per cent was upheld as constitutionally valid. The measure was treated as an exercise of the State's taxing power under Entry 54 of List II, and Entry 33(b) of List III was held not to limit that power. Applying the settled Part XIII test, the amendment was found not to impose a direct and immediate restriction on the free flow of trade, and therefore did not attract Article 301. Because it created no fresh fiscal impediment or trade restriction, prior Presidential sanction under Article 304(b) was not required. en-us Fri, 07 Dec 1962 00:00:00 +0530 Tue, 09 Apr 2013 14:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128637 A State amendment reducing sales tax on potatoes from two per cent to one per cent was upheld as constitutionally valid. The measure was treated as an exercise of the State's taxing power under Entry 54 of List II, and Entry 33(b) of List III was held not to limit that power. Applying the settled Part XIII test, the amendment was found not to impose a direct and immediate restriction on the free flow of trade, and therefore did not attract Article 301. Because it created no fresh fiscal impediment or trade restriction, prior Presidential sanction under Article 304(b) was not required. Case-Laws VAT and Sales Tax Fri, 07 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128637