https://www.taxtmi.com/caselaws?id=150113 Section 21(6) of the Andhra Pradesh General Sales Tax Act was upheld as a valid exercise of State power so far as it regulated the appellate machinery and Tribunal procedure, because taxation power under Entry 54 of List II extends to ancillary and incidental matters necessary for effective assessment and collection. The same provision was struck down under article 14 because it created arbitrary and inconsistent classification among similarly placed dealers, lacked guiding principles for discretion, and had no rational nexus with the Act's object. The restriction was found to impair the effective right of appeal, and the appellate bar was held unconstitutional. en-us Tue, 23 Feb 1971 00:00:00 +0530 Thu, 09 May 2013 10:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150113 Section 21(6) of the Andhra Pradesh General Sales Tax Act was upheld as a valid exercise of State power so far as it regulated the appellate machinery and Tribunal procedure, because taxation power under Entry 54 of List II extends to ancillary and incidental matters necessary for effective assessment and collection. The same provision was struck down under article 14 because it created arbitrary and inconsistent classification among similarly placed dealers, lacked guiding principles for discretion, and had no rational nexus with the Act's object. The restriction was found to impair the effective right of appeal, and the appellate bar was held unconstitutional. Case-Laws VAT and Sales Tax Tue, 23 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150113