https://www.taxtmi.com/caselaws?id=156787 The court upheld the constitutionality of the Gujarat Sales Tax (Amendment) Act, 1985, and the validity of the Constitution (Forty-sixth Amendment) Act, 1982. The petitions challenging the taxation on transactions outside Gujarat, classification of plant and machinery, inclusion of interest and service charges in sale price, and retrospective application of tax on leases were dismissed. The court found the classifications under "specified sale" to have a rational basis, in line with Article 14. Ultimately, the court dismissed all petitions, ruling in favor of the legislative amendments and tax provisions. en-us Tue, 16 Jul 1991 00:00:00 +0530 Tue, 24 Sep 2013 18:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156787 The court upheld the constitutionality of the Gujarat Sales Tax (Amendment) Act, 1985, and the validity of the Constitution (Forty-sixth Amendment) Act, 1982. The petitions challenging the taxation on transactions outside Gujarat, classification of plant and machinery, inclusion of interest and service charges in sale price, and retrospective application of tax on leases were dismissed. The court found the classifications under "specified sale" to have a rational basis, in line with Article 14. Ultimately, the court dismissed all petitions, ruling in favor of the legislative amendments and tax provisions. Case-Laws VAT and Sales Tax Tue, 16 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156787