https://www.taxtmi.com/caselaws?id=157390 A constitutional challenge under Article 14 to the classification in section 14(i)(iii) of the Central Sales Tax Act was rejected because such a contention must be specifically pleaded and proved. As no Article 14 plea was raised in the original petitions and the issue was neither pleaded nor argued before the Single Judge, the appellate court refused to entertain the new ground in writ appeal. The result was that the constitutional objection was not considered at the appellate stage and the writ appeals failed. en-us Fri, 03 Jun 1994 00:00:00 +0530 Fri, 04 Oct 2013 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157390 A constitutional challenge under Article 14 to the classification in section 14(i)(iii) of the Central Sales Tax Act was rejected because such a contention must be specifically pleaded and proved. As no Article 14 plea was raised in the original petitions and the issue was neither pleaded nor argued before the Single Judge, the appellate court refused to entertain the new ground in writ appeal. The result was that the constitutional objection was not considered at the appellate stage and the writ appeals failed. Case-Laws VAT and Sales Tax Fri, 03 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157390