https://www.taxtmi.com/caselaws?id=150547 The court dismissed the writ petition, ruling that the challenged portion of Section 10 of the Central Sales Tax Act is not unconstitutional under Article 14. The classification of dealers based on tax collection before and after 10th November 1964 was deemed reasonable. The court found the classification to have a valid policy and a reasonable nexus with the Act's objective. Other contentions could be raised before the appellate authority, as the appeal was pending. The petition was dismissed with costs. en-us Mon, 12 Mar 1973 00:00:00 +0530 Sat, 18 May 2013 14:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150547 The court dismissed the writ petition, ruling that the challenged portion of Section 10 of the Central Sales Tax Act is not unconstitutional under Article 14. The classification of dealers based on tax collection before and after 10th November 1964 was deemed reasonable. The court found the classification to have a valid policy and a reasonable nexus with the Act's objective. Other contentions could be raised before the appellate authority, as the appeal was pending. The petition was dismissed with costs. Case-Laws VAT and Sales Tax Mon, 12 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150547