https://www.taxtmi.com/caselaws?id=211954 The court concluded that the complex issues regarding the interplay of Article 304(a) and Article 304(b) of the Constitution of India require reconsideration by a larger bench. Emphasizing the need to revisit precedents and tests, the judgment highlighted the balance between trade freedom and state taxation powers. The matter was referred to the Chief Justice of India for the constitution of a suitable larger bench to address these significant constitutional questions. en-us Fri, 16 Apr 2010 00:00:00 +0530 Sat, 30 Nov 2013 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211954 The court concluded that the complex issues regarding the interplay of Article 304(a) and Article 304(b) of the Constitution of India require reconsideration by a larger bench. Emphasizing the need to revisit precedents and tests, the judgment highlighted the balance between trade freedom and state taxation powers. The matter was referred to the Chief Justice of India for the constitution of a suitable larger bench to address these significant constitutional questions. Case-Laws VAT and Sales Tax Fri, 16 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211954