https://www.taxtmi.com/caselaws?id=150023 Parliamentary levy on inter-State sales was treated as a uniform fiscal measure protected by Article 302, and the Court held that mere differences in tax incidence between intra-State and inter-State sales did not amount to unconstitutional discrimination under Articles 301, 303(1) or an unreasonable restriction under Article 19(1)(g). Retrospective operation of section 6(1-A) was upheld because retrospective taxation is not invalid by itself and the assessment machinery remained adequate. Section 10's exemption for dealers who had not collected tax during the relevant period was also sustained as a reasonable classification linked to the legislative object, though one judge dissented on that point. en-us Wed, 22 Jul 1970 00:00:00 +0530 Wed, 08 May 2013 09:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150023 Parliamentary levy on inter-State sales was treated as a uniform fiscal measure protected by Article 302, and the Court held that mere differences in tax incidence between intra-State and inter-State sales did not amount to unconstitutional discrimination under Articles 301, 303(1) or an unreasonable restriction under Article 19(1)(g). Retrospective operation of section 6(1-A) was upheld because retrospective taxation is not invalid by itself and the assessment machinery remained adequate. Section 10's exemption for dealers who had not collected tax during the relevant period was also sustained as a reasonable classification linked to the legislative object, though one judge dissented on that point. Case-Laws VAT and Sales Tax Wed, 22 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150023