https://www.taxtmi.com/caselaws?id=150496 The amended Central Sales Tax scheme was analysed as a valid legislative framework, because section 6 imposed the inter-State sales tax charge directly, section 8 lawfully fixed different rate structures including nil rate in specified exempt cases, and section 9 permissibly adopted State assessment and collection machinery. The Court treated the assimilation of State machinery as a procedural adoption rather than unconstitutional abdication, while severing any doubtful part relating to penalty or third-party liability. The retrospective amendment to section 2(j) and insertion of section 6(1-A) were also upheld, as the protective savings provision avoided unlawful deprivation and the Article 19(1)(f) challenge was unavailable to a non-citizen company. en-us Thu, 14 Sep 1972 00:00:00 +0530 Fri, 17 May 2013 16:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150496 The amended Central Sales Tax scheme was analysed as a valid legislative framework, because section 6 imposed the inter-State sales tax charge directly, section 8 lawfully fixed different rate structures including nil rate in specified exempt cases, and section 9 permissibly adopted State assessment and collection machinery. The Court treated the assimilation of State machinery as a procedural adoption rather than unconstitutional abdication, while severing any doubtful part relating to penalty or third-party liability. The retrospective amendment to section 2(j) and insertion of section 6(1-A) were also upheld, as the protective savings provision avoided unlawful deprivation and the Article 19(1)(f) challenge was unavailable to a non-citizen company. Case-Laws VAT and Sales Tax Thu, 14 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150496