https://www.taxtmi.com/caselaws?id=162754 The court upheld the Tripura Sales Tax (Fifth Amendment) Act, 1994, allowing the State Legislature to impose a five per cent sales tax on zarda. It determined that the State had the authority under entry 54 of the State List and that the tax imposition did not violate constitutional provisions. However, the court directed the State to limit the tax rate on zarda to four per cent in alignment with the Central Sales Tax Act. The writ petition was dismissed, emphasizing the State's competence to levy the sales tax and the necessity to adhere to Central legislation on tax rates for declared goods. en-us Thu, 20 Jan 2005 00:00:00 +0530 Thu, 13 Mar 2014 16:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162754 The court upheld the Tripura Sales Tax (Fifth Amendment) Act, 1994, allowing the State Legislature to impose a five per cent sales tax on zarda. It determined that the State had the authority under entry 54 of the State List and that the tax imposition did not violate constitutional provisions. However, the court directed the State to limit the tax rate on zarda to four per cent in alignment with the Central Sales Tax Act. The writ petition was dismissed, emphasizing the State's competence to levy the sales tax and the necessity to adhere to Central legislation on tax rates for declared goods. Case-Laws VAT and Sales Tax Thu, 20 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162754