https://www.taxtmi.com/caselaws?id=161428 A levy on tobacconists supplying gutkha and pan masala containing tobacco was upheld as a valid luxury tax within the State's legislative field, because the true subject of the levy fell under Entry 62 of List II and sale value was only the measure for collection. The Court rejected the colourable legislation challenge, holding that the enactment did not in substance become a sales tax. It also found no violation of article 301, as the levy was a non-discriminatory regulatory fiscal measure that did not directly or immediately impede trade, commerce or intercourse, and therefore did not require invalidation under article 304(b). en-us Wed, 14 Aug 2002 00:00:00 +0530 Mon, 27 Jan 2014 18:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161428 A levy on tobacconists supplying gutkha and pan masala containing tobacco was upheld as a valid luxury tax within the State's legislative field, because the true subject of the levy fell under Entry 62 of List II and sale value was only the measure for collection. The Court rejected the colourable legislation challenge, holding that the enactment did not in substance become a sales tax. It also found no violation of article 301, as the levy was a non-discriminatory regulatory fiscal measure that did not directly or immediately impede trade, commerce or intercourse, and therefore did not require invalidation under article 304(b). Case-Laws VAT and Sales Tax Wed, 14 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161428