https://www.taxtmi.com/caselaws?id=157022 The amended section 5(1)(bb)(i) of the Bengal Finance (Sales Tax) Act, 1941 was considered valid because it taxed purchases of raw materials used in manufacture, not the declared goods forming the finished product, so section 15 of the Central Sales Tax Act, 1956 did not apply. The levy was also held not repugnant to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, since that central law concerned finished cotton fabrics and did not displace State taxation of raw materials. The classification between taxable and non-taxable goods, and the connected levy on purchases from unregistered dealers, was found to be a permissible fiscal classification and not violative of articles 14 or 19. en-us Fri, 17 Aug 1990 00:00:00 +0530 Fri, 27 Sep 2013 17:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157022 The amended section 5(1)(bb)(i) of the Bengal Finance (Sales Tax) Act, 1941 was considered valid because it taxed purchases of raw materials used in manufacture, not the declared goods forming the finished product, so section 15 of the Central Sales Tax Act, 1956 did not apply. The levy was also held not repugnant to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, since that central law concerned finished cotton fabrics and did not displace State taxation of raw materials. The classification between taxable and non-taxable goods, and the connected levy on purchases from unregistered dealers, was found to be a permissible fiscal classification and not violative of articles 14 or 19. Case-Laws VAT and Sales Tax Fri, 17 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157022