https://www.taxtmi.com/caselaws?id=158080 The Explanation to section 2(26) of the Bombay Sales Tax Act treated trade mark or patent status solely as a classification criterion for taxing sales by specified dealers, keeping its true character within the State's sales-tax field under pith and substance. The levy required proof of a direct and immediate impediment to trade before Articles 301 and 304(b) could apply; no such impediment was established. The classification was regarded as rational in fiscal legislation because it targeted dealers generally selling at higher values and was supported by set-off machinery. Legislative policy could also alter the point of taxation, while drawback, set-off or refund mechanisms prevented impermissible double taxation. en-us Thu, 07 Jul 1994 00:00:00 +0530 Wed, 16 Oct 2013 15:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158080 The Explanation to section 2(26) of the Bombay Sales Tax Act treated trade mark or patent status solely as a classification criterion for taxing sales by specified dealers, keeping its true character within the State's sales-tax field under pith and substance. The levy required proof of a direct and immediate impediment to trade before Articles 301 and 304(b) could apply; no such impediment was established. The classification was regarded as rational in fiscal legislation because it targeted dealers generally selling at higher values and was supported by set-off machinery. Legislative policy could also alter the point of taxation, while drawback, set-off or refund mechanisms prevented impermissible double taxation. Case-Laws VAT and Sales Tax Thu, 07 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158080