https://www.taxtmi.com/caselaws?id=165267 The Court declared the Assam Taxation Act, 1954 unconstitutional as it imposed direct restrictions on the free flow of trade, violating Article 301 of the Constitution. Additionally, the Act was invalidated for non-compliance with the procedural requirements of Article 304(b). Consequently, the appeals and writ petitions were allowed, and the Act was deemed unconstitutional. en-us Mon, 26 Sep 1960 00:00:00 +0530 Tue, 02 Sep 2014 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165267 The Court declared the Assam Taxation Act, 1954 unconstitutional as it imposed direct restrictions on the free flow of trade, violating Article 301 of the Constitution. Additionally, the Act was invalidated for non-compliance with the procedural requirements of Article 304(b). Consequently, the appeals and writ petitions were allowed, and the Act was deemed unconstitutional. Case-Laws VAT and Sales Tax Mon, 26 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165267