https://www.taxtmi.com/caselaws?id=157664 Section 5-A of the Orissa Sales Tax Act was treated as a surcharge enhancing sales tax on dealers with higher gross turnover, not as a tax on income or profession, so it fell within the State's legislative competence under entry 54 of List II. The turnover-based classification was upheld as having a rational nexus with tax policy, and the levy was not shown to be discriminatory, confiscatory, or an unreasonable restriction on business under articles 14 and 19(1)(g). Article 271 did not bar the State levy, and the commencement and ancillary objections to the provision's operation also failed. en-us Mon, 07 Dec 1992 00:00:00 +0530 Wed, 09 Oct 2013 12:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157664 Section 5-A of the Orissa Sales Tax Act was treated as a surcharge enhancing sales tax on dealers with higher gross turnover, not as a tax on income or profession, so it fell within the State's legislative competence under entry 54 of List II. The turnover-based classification was upheld as having a rational nexus with tax policy, and the levy was not shown to be discriminatory, confiscatory, or an unreasonable restriction on business under articles 14 and 19(1)(g). Article 271 did not bar the State levy, and the commencement and ancillary objections to the provision's operation also failed. Case-Laws VAT and Sales Tax Mon, 07 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157664