https://www.taxtmi.com/caselaws?id=152486 Rule 6 under the General Sales Tax Act, 1125 was upheld as a valid sales tax classification because taxing legislation allows wide latitude and no material showed the levy structure lacked a rational basis or offended Article 14. The rule also remained within section 3(2) because that provision authorised fixation of a single taxable point in the series of sales, and Rule 6 merely designated the first dealer in the State, subject to exemption under section 3(3), as the person liable. It did not expand the statutory charge beyond the parent Act. The constitutional and ultra vires challenges therefore failed. en-us Wed, 14 Jun 1978 00:00:00 +0530 Thu, 04 Jul 2013 18:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152486 Rule 6 under the General Sales Tax Act, 1125 was upheld as a valid sales tax classification because taxing legislation allows wide latitude and no material showed the levy structure lacked a rational basis or offended Article 14. The rule also remained within section 3(2) because that provision authorised fixation of a single taxable point in the series of sales, and Rule 6 merely designated the first dealer in the State, subject to exemption under section 3(3), as the person liable. It did not expand the statutory charge beyond the parent Act. The constitutional and ultra vires challenges therefore failed. Case-Laws VAT and Sales Tax Wed, 14 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152486