https://www.taxtmi.com/caselaws?id=148712 A levy on mica under the amended Andhra Pradesh General Sales Tax Act was upheld against constitutional challenge. The court treated the tax as one at the last purchase point within the State and held that it was not shown to tax the export transaction itself, so Article 286 and the export-protection provisions were not violated. It further held that a tax does not offend Article 301 merely because it may indirectly affect trade; the levy was not a direct and immediate restriction on commerce. The objections based on Presidential assent and legislative competence were also rejected, and the writ petitions were dismissed with costs. en-us Fri, 25 Apr 1969 00:00:00 +0530 Thu, 02 May 2013 14:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148712 A levy on mica under the amended Andhra Pradesh General Sales Tax Act was upheld against constitutional challenge. The court treated the tax as one at the last purchase point within the State and held that it was not shown to tax the export transaction itself, so Article 286 and the export-protection provisions were not violated. It further held that a tax does not offend Article 301 merely because it may indirectly affect trade; the levy was not a direct and immediate restriction on commerce. The objections based on Presidential assent and legislative competence were also rejected, and the writ petitions were dismissed with costs. Case-Laws VAT and Sales Tax Fri, 25 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148712