https://www.taxtmi.com/caselaws?id=163309 The amendment to section 5 of the Assam Entry Tax Act, 2001 was held to create an arbitrary classification by denying exemption from local sales tax only to goods used in works contracts, although deemed sales under section 2(33) of the Assam General Sales Tax Act, 1993 stand on the same footing as actual sales for tax purposes. Because the Act's object remained prevention of evasion of local sales tax, the exclusion of works-contract transactions had no rational nexus with that object and violated article 14. The amendment was struck down, and exemption was held available to the extent entry tax had already been paid. en-us Thu, 14 Dec 2006 00:00:00 +0530 Mon, 31 Mar 2014 11:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163309 The amendment to section 5 of the Assam Entry Tax Act, 2001 was held to create an arbitrary classification by denying exemption from local sales tax only to goods used in works contracts, although deemed sales under section 2(33) of the Assam General Sales Tax Act, 1993 stand on the same footing as actual sales for tax purposes. Because the Act's object remained prevention of evasion of local sales tax, the exclusion of works-contract transactions had no rational nexus with that object and violated article 14. The amendment was struck down, and exemption was held available to the extent entry tax had already been paid. Case-Laws VAT and Sales Tax Thu, 14 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163309