https://www.taxtmi.com/caselaws?id=160743 Clause (c) of section 6-A of the A.P. General Sales Tax Act was upheld as constitutional because the provision operated only on a taxable event anterior to a sale or purchase in the course of export, while article 286 and the corresponding statutory bars continued to protect export sales from tax. The classification between inter-State sales and export transactions was treated as based on a real and intelligible differentia. On the writ remedy question, the Court indicated that whether the purchases were in the course of export required factual examination, so the assessee should pursue the statutory appeal rather than invoke writ jurisdiction at the provisional assessment stage. en-us Tue, 29 Jun 1999 00:00:00 +0530 Tue, 24 Dec 2013 11:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160743 Clause (c) of section 6-A of the A.P. General Sales Tax Act was upheld as constitutional because the provision operated only on a taxable event anterior to a sale or purchase in the course of export, while article 286 and the corresponding statutory bars continued to protect export sales from tax. The classification between inter-State sales and export transactions was treated as based on a real and intelligible differentia. On the writ remedy question, the Court indicated that whether the purchases were in the course of export required factual examination, so the assessee should pursue the statutory appeal rather than invoke writ jurisdiction at the provisional assessment stage. Case-Laws VAT and Sales Tax Tue, 29 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160743