https://www.taxtmi.com/caselaws?id=148640 Section 9(3) of the Central Sales Tax Act incorporates the appropriate State sales tax law for assessment, collection, enforcement and appellate matters in comprehensive terms. A State-law requirement to furnish proof of tax payment before an appeal is entertained therefore applies to Central Sales Tax appeals, even if substantive in character. Differences in appellate conditions among State sales tax laws do not, by themselves, violate Article 14, because the Central Sales Tax framework contemplates application of the relevant State law and does not itself create an impermissible classification. The appellate precondition is valid, and the constitutional challenge fails. en-us Wed, 28 Aug 1968 00:00:00 +0530 Wed, 01 May 2013 14:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148640 Section 9(3) of the Central Sales Tax Act incorporates the appropriate State sales tax law for assessment, collection, enforcement and appellate matters in comprehensive terms. A State-law requirement to furnish proof of tax payment before an appeal is entertained therefore applies to Central Sales Tax appeals, even if substantive in character. Differences in appellate conditions among State sales tax laws do not, by themselves, violate Article 14, because the Central Sales Tax framework contemplates application of the relevant State law and does not itself create an impermissible classification. The appellate precondition is valid, and the constitutional challenge fails. Case-Laws VAT and Sales Tax Wed, 28 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148640