https://www.taxtmi.com/caselaws?id=200621 The Assam Taxation (On Goods Carried by Roads or Inland Water-ways) Act, 1954, was upheld as constitutionally valid. The judgment concluded that the Act fell within the State Legislature's legislative competence, did not violate Article 301, did not infringe on fundamental rights under Article 19(1)(g), was not discriminatory under Article 14, and did not encroach on Union List entries. The petitions challenging the Act were dismissed, and the rules were discharged. en-us Mon, 06 Jun 1955 00:00:00 +0530 Sat, 07 Apr 2018 16:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200621 The Assam Taxation (On Goods Carried by Roads or Inland Water-ways) Act, 1954, was upheld as constitutionally valid. The judgment concluded that the Act fell within the State Legislature's legislative competence, did not violate Article 301, did not infringe on fundamental rights under Article 19(1)(g), was not discriminatory under Article 14, and did not encroach on Union List entries. The petitions challenging the Act were dismissed, and the rules were discharged. Case-Laws VAT and Sales Tax Mon, 06 Jun 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200621