https://www.taxtmi.com/caselaws?id=165649 Section 5-A of the Andhra Pradesh General Sales Tax Act was upheld as a valid tax on sales or purchases within entry 54 of List II because it did not create a separate levy, but only imposed an additional rate using turnover as the measure. The turnover-based classification was held to be a reasonable graded burden on dealers with larger business capacity, so it did not offend Article 14. The provision was also held not to apply to declared goods or conflict with section 15 of the Central Sales Tax Act, and it did not violate Article 19(1)(g) or Article 301, as it was merely a revenue measure. en-us Thu, 26 Sep 1968 00:00:00 +0530 Tue, 05 Aug 2014 13:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165649 Section 5-A of the Andhra Pradesh General Sales Tax Act was upheld as a valid tax on sales or purchases within entry 54 of List II because it did not create a separate levy, but only imposed an additional rate using turnover as the measure. The turnover-based classification was held to be a reasonable graded burden on dealers with larger business capacity, so it did not offend Article 14. The provision was also held not to apply to declared goods or conflict with section 15 of the Central Sales Tax Act, and it did not violate Article 19(1)(g) or Article 301, as it was merely a revenue measure. Case-Laws VAT and Sales Tax Thu, 26 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165649