https://www.taxtmi.com/caselaws?id=157911 The court dismissed the writ petitions, holding that pawnbrokers are liable to pay sales tax on the sale of unredeemed pawned articles under the TNGST Act. The court upheld the constitutionality of the TNGST (Second Amendment) Act, 1992, and clarified that pawnbrokers are considered "dealers" engaged in "business" as defined by the TNGST Act. The court also distinguished the roles of pawnbrokers and auctioneers, affirming that the tax liability rests with the pawnbrokers. The plea of unequal treatment under Article 14 was found to be without merit. en-us Thu, 27 Apr 1995 00:00:00 +0530 Sat, 12 Oct 2013 13:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157911 The court dismissed the writ petitions, holding that pawnbrokers are liable to pay sales tax on the sale of unredeemed pawned articles under the TNGST Act. The court upheld the constitutionality of the TNGST (Second Amendment) Act, 1992, and clarified that pawnbrokers are considered "dealers" engaged in "business" as defined by the TNGST Act. The court also distinguished the roles of pawnbrokers and auctioneers, affirming that the tax liability rests with the pawnbrokers. The plea of unequal treatment under Article 14 was found to be without merit. Case-Laws VAT and Sales Tax Thu, 27 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157911