https://www.taxtmi.com/caselaws?id=140062 Single-point taxation under the Madras General Sales Tax framework depended on compliance with licensing requirements. A licence obtained after the prescribed date did not ordinarily operate from the beginning of the assessment year; sales made during the unlicensed period could therefore be taxed at the sales point under the general charging provision. Differential treatment of licensed and unlicensed dealers was presented as integral to preventing tax evasion and securing collection. Denial of the concessional levy to dealers lacking the required licence was treated as a classification germane to the tax scheme and not arbitrary under Article 14. 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 Single-point taxation under the Madras General Sales Tax framework depended on compliance with licensing requirements. A licence obtained after the prescribed date did not ordinarily operate from the beginning of the assessment year; sales made during the unlicensed period could therefore be taxed at the sales point under the general charging provision. Differential treatment of licensed and unlicensed dealers was presented as integral to preventing tax evasion and securing collection. Denial of the concessional levy to dealers lacking the required licence was treated as a classification germane to the tax scheme and not arbitrary under Article 14. Case-Laws VAT and Sales Tax Wed, 15 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140062