https://www.taxtmi.com/caselaws?id=159330 Public companies were treated as properly identified where the pleadings and cause title, read with the Companies Act, 1956, sufficiently disclosed their character, so the writ petitions were maintainable. Section 27 of the Assam General Sales Tax Act, 1993, requiring public companies to deduct tax at source and follow the deposit procedure, was held to be a permissible measure for tax collection and prevention of evasion and not an unreasonable restriction under Article 19(1)(g). The provision was nevertheless found discriminatory under Article 14 because it singled out public companies without an intelligible differentia rationally connected to the object of the law, and was invalid to that extent. en-us Tue, 03 Dec 1996 00:00:00 +0530 Wed, 20 Nov 2013 17:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159330 Public companies were treated as properly identified where the pleadings and cause title, read with the Companies Act, 1956, sufficiently disclosed their character, so the writ petitions were maintainable. Section 27 of the Assam General Sales Tax Act, 1993, requiring public companies to deduct tax at source and follow the deposit procedure, was held to be a permissible measure for tax collection and prevention of evasion and not an unreasonable restriction under Article 19(1)(g). The provision was nevertheless found discriminatory under Article 14 because it singled out public companies without an intelligible differentia rationally connected to the object of the law, and was invalid to that extent. Case-Laws VAT and Sales Tax Tue, 03 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159330