https://www.taxtmi.com/caselaws?id=128825 A fiscal recovery provision empowering a Magistrate to collect sales tax as if it were a fine was held to operate under the taxing statute itself, so the pecuniary limit applicable to criminal fines did not restrict that jurisdiction. The differential tax burden under the single-point sales tax scheme was also held not to violate Article 14, because it arose from failure to satisfy the licence conditions for the concessional scheme rather than from any discriminatory statutory classification or unequal treatment of similarly placed dealers. The recovery mechanism and the levy were therefore upheld. en-us Wed, 24 Apr 1963 00:00:00 +0530 Fri, 12 Apr 2013 09:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128825 A fiscal recovery provision empowering a Magistrate to collect sales tax as if it were a fine was held to operate under the taxing statute itself, so the pecuniary limit applicable to criminal fines did not restrict that jurisdiction. The differential tax burden under the single-point sales tax scheme was also held not to violate Article 14, because it arose from failure to satisfy the licence conditions for the concessional scheme rather than from any discriminatory statutory classification or unequal treatment of similarly placed dealers. The recovery mechanism and the levy were therefore upheld. Case-Laws VAT and Sales Tax Wed, 24 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128825