https://www.taxtmi.com/caselaws?id=148388 Section 5(3) of the Punjab General Sales Tax Act, as amended, was upheld for declared goods because it fixed a single taxable stage at purchase by the last dealer liable to pay tax, did not directly or immediately restrict trade, and did not offend Article 303. The alleged Article 14 discrimination failed because the levy operated uniformly on declared goods whether consumed within Punjab or moved in inter-State trade. The amendment also removed the earlier defect under section 15 of the Central Sales Tax Act by preventing multiple levy, and market fee could not be counted as tax for the statutory ceiling. The Legislature was competent to validate the quashed assessments. en-us Fri, 17 May 1968 00:00:00 +0530 Fri, 26 Apr 2013 14:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148388 Section 5(3) of the Punjab General Sales Tax Act, as amended, was upheld for declared goods because it fixed a single taxable stage at purchase by the last dealer liable to pay tax, did not directly or immediately restrict trade, and did not offend Article 303. The alleged Article 14 discrimination failed because the levy operated uniformly on declared goods whether consumed within Punjab or moved in inter-State trade. The amendment also removed the earlier defect under section 15 of the Central Sales Tax Act by preventing multiple levy, and market fee could not be counted as tax for the statutory ceiling. The Legislature was competent to validate the quashed assessments. Case-Laws VAT and Sales Tax Fri, 17 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148388