https://www.taxtmi.com/caselaws?id=159336 The Assam General Sales Tax Act, 1993 was applied to require dealer registration and furnish security as ancillary measures supporting effective tax collection. The challenge that such notice was without jurisdiction and discriminatory under Article 14 was rejected because the statutory charging and registration scheme operated within a legitimate class of dealers, and reasonable classification permits different treatment of manufacturers and dealers. The analysis emphasised that liability to register arose from the statutory framework, and that non-compliance with registration obligations justified the consequential requirements for security. en-us Wed, 24 Sep 1997 00:00:00 +0530 Wed, 20 Nov 2013 18:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159336 The Assam General Sales Tax Act, 1993 was applied to require dealer registration and furnish security as ancillary measures supporting effective tax collection. The challenge that such notice was without jurisdiction and discriminatory under Article 14 was rejected because the statutory charging and registration scheme operated within a legitimate class of dealers, and reasonable classification permits different treatment of manufacturers and dealers. The analysis emphasised that liability to register arose from the statutory framework, and that non-compliance with registration obligations justified the consequential requirements for security. Case-Laws VAT and Sales Tax Wed, 24 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159336