https://www.taxtmi.com/caselaws?id=154783 The Orissa Additional Sales Tax Act, 1975 was upheld as a valid enhancement of tax on the sale of goods within the State Legislature's competence under Entry 54 of List II. The restriction preventing dealers from passing the tax on to purchasers did not change the character of the levy into a tax on income, and no material showed it to be confiscatory. A sales tax does not become unconstitutional merely because its incidence cannot be shifted, and the rate of tax was treated as a matter of legislative judgment. The challenge under Articles 14, 19(1)(f) and 19(1)(g) failed. en-us Thu, 19 Jun 1986 00:00:00 +0530 Tue, 27 Aug 2013 14:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154783 The Orissa Additional Sales Tax Act, 1975 was upheld as a valid enhancement of tax on the sale of goods within the State Legislature's competence under Entry 54 of List II. The restriction preventing dealers from passing the tax on to purchasers did not change the character of the levy into a tax on income, and no material showed it to be confiscatory. A sales tax does not become unconstitutional merely because its incidence cannot be shifted, and the rate of tax was treated as a matter of legislative judgment. The challenge under Articles 14, 19(1)(f) and 19(1)(g) failed. Case-Laws VAT and Sales Tax Thu, 19 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154783