https://www.taxtmi.com/caselaws?id=153146 A surcharge on sales tax was treated as valid when it operated only on intra-State sales, while inter-State and export sales were used merely to identify dealers by gross turnover; inclusion of those transactions for classification did not amount to taxing them outside the State's competence. Turnover-based classification was accepted as a rational measure linked to capacity to pay, and the surcharge was found neither discriminatory nor confiscatory because the rate was uniform and no material showed that the levy destroyed the business. The Drugs (Price Control) Order, 1979 did not displace the surcharge, as any overlap with price control was only incidental and the levy remained constitutionally valid. en-us Fri, 30 Apr 1982 00:00:00 +0530 Thu, 18 Jul 2013 16:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153146 A surcharge on sales tax was treated as valid when it operated only on intra-State sales, while inter-State and export sales were used merely to identify dealers by gross turnover; inclusion of those transactions for classification did not amount to taxing them outside the State's competence. Turnover-based classification was accepted as a rational measure linked to capacity to pay, and the surcharge was found neither discriminatory nor confiscatory because the rate was uniform and no material showed that the levy destroyed the business. The Drugs (Price Control) Order, 1979 did not displace the surcharge, as any overlap with price control was only incidental and the levy remained constitutionally valid. Case-Laws VAT and Sales Tax Fri, 30 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153146