https://www.taxtmi.com/caselaws?id=140062 A dealer who obtained a licence only from 29 May 1954 could not claim the benefit of single-point taxation for the earlier unlicensed period, because the concession under the Madras General Sales Tax Act and Rules was conditional on compliance with licensing requirements. Sales made before the licence became effective were therefore taxable at the sales point under the general charging provision. The distinction between licensed and unlicensed dealers was also upheld as a valid classification, since it was integral to preventing evasion and securing tax collection. The Article 14 challenge failed, and the reassessment was sustained on the merits. en-us Wed, 15 Apr 1964 00:00:00 +0530 Thu, 18 Apr 2013 11:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140062 A dealer who obtained a licence only from 29 May 1954 could not claim the benefit of single-point taxation for the earlier unlicensed period, because the concession under the Madras General Sales Tax Act and Rules was conditional on compliance with licensing requirements. Sales made before the licence became effective were therefore taxable at the sales point under the general charging provision. The distinction between licensed and unlicensed dealers was also upheld as a valid classification, since it was integral to preventing evasion and securing tax collection. The Article 14 challenge failed, and the reassessment was sustained on the merits. Case-Laws VAT and Sales Tax Wed, 15 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140062