https://www.taxtmi.com/caselaws?id=154774 An ordinance promulgated under Article 213 was treated as having the force of law and, by inserting the relevant charging provision, authorised sales tax on country liquor and other liquors during the disputed period. Liability attached on the taxable sale itself, and the later Amendment Act operated retrospectively from 8 July 1983, validating the levy for the interim period. The Sixth Schedule proviso was also upheld: the differential rates, set-off mechanism for intermediate sales, and lower final-stage rate were found to be a rational fiscal classification, not hostile discrimination. The turnover definition provided a workable basis for applying the scheme, and the taxing provisions were sustained as constitutionally valid and operative. en-us Tue, 07 Aug 1984 00:00:00 +0530 Tue, 27 Aug 2013 14:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154774 An ordinance promulgated under Article 213 was treated as having the force of law and, by inserting the relevant charging provision, authorised sales tax on country liquor and other liquors during the disputed period. Liability attached on the taxable sale itself, and the later Amendment Act operated retrospectively from 8 July 1983, validating the levy for the interim period. The Sixth Schedule proviso was also upheld: the differential rates, set-off mechanism for intermediate sales, and lower final-stage rate were found to be a rational fiscal classification, not hostile discrimination. The turnover definition provided a workable basis for applying the scheme, and the taxing provisions were sustained as constitutionally valid and operative. Case-Laws VAT and Sales Tax Tue, 07 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154774