https://www.taxtmi.com/caselaws?id=150160 An additional sales tax on dealers with turnover above a prescribed limit was treated as sales tax in substance and upheld as a rational turnover-based classification, as larger dealers were regarded as a distinct class with greater capacity to bear tax; the levy was therefore not found to violate Articles 14 or 19(1)(g). The proviso limiting tax on declared goods was read consistently with section 15(a) of the Central Sales Tax Act, 1956, because the principal tax and additional tax had to be read together within the statutory ceiling. Provisions prohibiting collection of the tax, along with the penal and rule-making machinery, were held within legislative competence as ancillary to a valid sales tax scheme. en-us Wed, 11 Aug 1971 00:00:00 +0530 Thu, 09 May 2013 15:06:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150160 An additional sales tax on dealers with turnover above a prescribed limit was treated as sales tax in substance and upheld as a rational turnover-based classification, as larger dealers were regarded as a distinct class with greater capacity to bear tax; the levy was therefore not found to violate Articles 14 or 19(1)(g). The proviso limiting tax on declared goods was read consistently with section 15(a) of the Central Sales Tax Act, 1956, because the principal tax and additional tax had to be read together within the statutory ceiling. Provisions prohibiting collection of the tax, along with the penal and rule-making machinery, were held within legislative competence as ancillary to a valid sales tax scheme. Case-Laws VAT and Sales Tax Wed, 11 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150160