https://www.taxtmi.com/caselaws?id=150356 Section 5A of the Kerala General Sales Tax Act, 1963 was upheld as a valid purchase-tax provision, because the levy attached to the purchase transaction where statutory conditions were met and was not vague or beyond legislative competence. The court held that the tax was on purchase, not on later use or consumption, and therefore article 301 was not breached as no discriminatory distinction was shown between local and outside goods. It also rejected the challenge to retrospective operation, finding no material that the retrospective levy imposed such a burden on trade as to infringe article 19(1)(g). en-us Fri, 22 Jun 1973 00:00:00 +0530 Mon, 13 May 2013 16:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150356 Section 5A of the Kerala General Sales Tax Act, 1963 was upheld as a valid purchase-tax provision, because the levy attached to the purchase transaction where statutory conditions were met and was not vague or beyond legislative competence. The court held that the tax was on purchase, not on later use or consumption, and therefore article 301 was not breached as no discriminatory distinction was shown between local and outside goods. It also rejected the challenge to retrospective operation, finding no material that the retrospective levy imposed such a burden on trade as to infringe article 19(1)(g). Case-Laws VAT and Sales Tax Fri, 22 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150356