https://www.taxtmi.com/caselaws?id=150107 The court dismissed the writ petition, upholding the constitutional validity of Section 8(2)(b) of the Central Sales Tax Act, 1956. The court found that the amendment imposing a 7% tax rate on inter-State sales without C and D forms did not violate Articles 14 or 301 of the Constitution. The court emphasized that dealers engaged in inter-State trade are distinct from those engaged in intra-State trade, justifying the differential treatment. The decision relied on the precedent set by the Supreme Court in a previous case, affirming the validity of Section 8(2) of the Act. en-us Fri, 22 Oct 1971 00:00:00 +0530 Wed, 08 May 2013 18:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150107 The court dismissed the writ petition, upholding the constitutional validity of Section 8(2)(b) of the Central Sales Tax Act, 1956. The court found that the amendment imposing a 7% tax rate on inter-State sales without C and D forms did not violate Articles 14 or 301 of the Constitution. The court emphasized that dealers engaged in inter-State trade are distinct from those engaged in intra-State trade, justifying the differential treatment. The decision relied on the precedent set by the Supreme Court in a previous case, affirming the validity of Section 8(2) of the Act. Case-Laws VAT and Sales Tax Fri, 22 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150107