https://www.taxtmi.com/caselaws?id=336783 A levy introduced on goods purchased through online platforms was challenged as being beyond the State's legislative competence after the constitutional amendment and omission of Entry 52 of List II. On a prima facie assessment, the saving clause was treated as insufficient to authorise a new tax burden where the source of power had been extinguished, leaving the impugned provisions constitutionally vulnerable. Pending the writ petition, the Court granted interim protection, balancing the prima facie competence issue against revenue concerns by allowing online transactions to continue subject to a bank guarantee. en-us Mon, 19 Dec 2016 00:00:00 +0530 Thu, 29 Dec 2016 07:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336783 A levy introduced on goods purchased through online platforms was challenged as being beyond the State's legislative competence after the constitutional amendment and omission of Entry 52 of List II. On a prima facie assessment, the saving clause was treated as insufficient to authorise a new tax burden where the source of power had been extinguished, leaving the impugned provisions constitutionally vulnerable. Pending the writ petition, the Court granted interim protection, balancing the prima facie competence issue against revenue concerns by allowing online transactions to continue subject to a bank guarantee. Case-Laws VAT and Sales Tax Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336783