https://www.taxtmi.com/caselaws?id=159421 The validity of the Nagaland Purchase Tax Act, 1993 was tested on legislative competence, colourable exercise of power, and alleged violations of fundamental rights and Part XIII. On its true construction, the Act imposed purchase tax on turnover of taxable goods at the point of last purchase within the State, and refund provisions for declared goods in inter-State trade supported that reading; the Statement of Objects and Reasons could not override the operative provisions. The Court also held that fiscal legislation enjoys wide latitude as to subject, method, rate and incidence, and that a higher or economically burdensome tax is not invalid merely for that reason. The constitutional challenge under Articles 19, 21, 301 and 304 therefore failed. en-us Fri, 08 Aug 1997 00:00:00 +0530 Mon, 25 Nov 2013 12:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159421 The validity of the Nagaland Purchase Tax Act, 1993 was tested on legislative competence, colourable exercise of power, and alleged violations of fundamental rights and Part XIII. On its true construction, the Act imposed purchase tax on turnover of taxable goods at the point of last purchase within the State, and refund provisions for declared goods in inter-State trade supported that reading; the Statement of Objects and Reasons could not override the operative provisions. The Court also held that fiscal legislation enjoys wide latitude as to subject, method, rate and incidence, and that a higher or economically burdensome tax is not invalid merely for that reason. The constitutional challenge under Articles 19, 21, 301 and 304 therefore failed. Case-Laws VAT and Sales Tax Fri, 08 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159421