https://www.taxtmi.com/caselaws?id=154165 Interest under section 27(1) of the Delhi Sales Tax Act, as applied through section 21(3), is explained as constitutionally valid because registered dealers and unregistered dealers form distinct classes. Registered dealers are treated as tax-collecting intermediaries, must file returns and remit tax due, and receive statutory advantages not available to unregistered dealers. The differential treatment is said to have a rational basis tied to the practical operation of the sales tax system, and the legislature may impose interest on dealers who hold amounts collected on behalf of the State and fail to remit them. The Article 14 challenge therefore fails. en-us Thu, 02 Feb 1984 00:00:00 +0530 Fri, 09 Aug 2013 16:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154165 Interest under section 27(1) of the Delhi Sales Tax Act, as applied through section 21(3), is explained as constitutionally valid because registered dealers and unregistered dealers form distinct classes. Registered dealers are treated as tax-collecting intermediaries, must file returns and remit tax due, and receive statutory advantages not available to unregistered dealers. The differential treatment is said to have a rational basis tied to the practical operation of the sales tax system, and the legislature may impose interest on dealers who hold amounts collected on behalf of the State and fail to remit them. The Article 14 challenge therefore fails. Case-Laws VAT and Sales Tax Thu, 02 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154165