https://www.taxtmi.com/caselaws?id=161845 Section 8A(3) of the Assam General Sales Tax law was challenged as exceeding State legislative competence because it barred a dealer from recovering the additional levy from the purchaser. The challenge failed because the legal incidence of sales tax remains on the seller, and the inability to pass on the burden does not change the character of the levy into a direct tax on the dealer's income. On that reasoning, the restriction on collection from the purchaser did not alter the nature of the tax or make the provision unconstitutional. The measure was treated as a valid sales tax provision within Entry 54 of List II. en-us Thu, 03 Feb 2005 00:00:00 +0530 Fri, 07 Feb 2014 18:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161845 Section 8A(3) of the Assam General Sales Tax law was challenged as exceeding State legislative competence because it barred a dealer from recovering the additional levy from the purchaser. The challenge failed because the legal incidence of sales tax remains on the seller, and the inability to pass on the burden does not change the character of the levy into a direct tax on the dealer's income. On that reasoning, the restriction on collection from the purchaser did not alter the nature of the tax or make the provision unconstitutional. The measure was treated as a valid sales tax provision within Entry 54 of List II. Case-Laws VAT and Sales Tax Thu, 03 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161845