https://www.taxtmi.com/caselaws?id=160914 A State levy on cigarettes was analysed as a tax on luxuries within Entry 62 of List II, so incidental overlap with sale or purchase did not by itself defeat legislative competence under Article 286. The article also notes that the amended Section 4A regime, by taxing supply and burdening the movement of goods through stockists, directly restricted trade and commerce; as it was neither shown to be compensatory nor supported by Presidential sanction under Article 304(b), it was treated as violating Article 301. The discussion therefore distinguishes valid State taxing power from an unconstitutional direct restraint on free trade. en-us Mon, 18 Jun 2001 00:00:00 +0530 Thu, 26 Dec 2013 15:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160914 A State levy on cigarettes was analysed as a tax on luxuries within Entry 62 of List II, so incidental overlap with sale or purchase did not by itself defeat legislative competence under Article 286. The article also notes that the amended Section 4A regime, by taxing supply and burdening the movement of goods through stockists, directly restricted trade and commerce; as it was neither shown to be compensatory nor supported by Presidential sanction under Article 304(b), it was treated as violating Article 301. The discussion therefore distinguishes valid State taxing power from an unconstitutional direct restraint on free trade. Case-Laws VAT and Sales Tax Mon, 18 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160914