https://www.taxtmi.com/caselaws?id=150315 Governor's satisfaction for promulgating an ordinance under Article 213 was treated as non-justiciable on the sufficiency of circumstances, and colourable exercise was confined to legislative competence rather than motive; the challenge to successive ordinances therefore failed. Additional sales tax under section 3B was held not to impose a direct and immediate restriction on trade under Article 301 and, as a non-discriminatory sales tax, did not require Presidential sanction under Article 304(b); the levy was therefore valid. A later exemption notification operated prospectively only, so liability for the earlier period remained unaffected and the notice could not be quashed for that period. en-us Wed, 06 Sep 1972 00:00:00 +0530 Mon, 13 May 2013 11:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150315 Governor's satisfaction for promulgating an ordinance under Article 213 was treated as non-justiciable on the sufficiency of circumstances, and colourable exercise was confined to legislative competence rather than motive; the challenge to successive ordinances therefore failed. Additional sales tax under section 3B was held not to impose a direct and immediate restriction on trade under Article 301 and, as a non-discriminatory sales tax, did not require Presidential sanction under Article 304(b); the levy was therefore valid. A later exemption notification operated prospectively only, so liability for the earlier period remained unaffected and the notice could not be quashed for that period. Case-Laws VAT and Sales Tax Wed, 06 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150315