https://www.taxtmi.com/caselaws?id=162963 Section 5G(4) of the Andhra Pradesh General Sales Tax Act was held not to violate article 301 merely because it withdrew the composition option from dealers using goods purchased from outside the State, since no direct and immediate restriction on trade or proven discriminatory burden was shown. However, the same provision was held unconstitutional under article 14 because the State failed to disclose any rational basis or legitimate object for excluding that class of dealers from the section 5G benefit. The impugned sub-section was therefore struck down as violative of equality, and the writ petitions succeeded without costs. en-us Wed, 13 Sep 2006 00:00:00 +0530 Wed, 19 Mar 2014 14:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162963 Section 5G(4) of the Andhra Pradesh General Sales Tax Act was held not to violate article 301 merely because it withdrew the composition option from dealers using goods purchased from outside the State, since no direct and immediate restriction on trade or proven discriminatory burden was shown. However, the same provision was held unconstitutional under article 14 because the State failed to disclose any rational basis or legitimate object for excluding that class of dealers from the section 5G benefit. The impugned sub-section was therefore struck down as violative of equality, and the writ petitions succeeded without costs. Case-Laws VAT and Sales Tax Wed, 13 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162963