https://www.taxtmi.com/caselaws?id=279480 The amended Punjab and Haryana sales tax scheme was upheld because it fixed the taxable stage for declared goods at the last sale or last purchase by the dealer liable to tax, thereby avoiding multiple-stage levy and conforming to Section 15 of the Central Sales Tax Act, 1956. The constitutional challenge also failed: the classification and reassessment/refund options were available equally to all concerned, and any tax burden differences arose from the ad valorem levy or cost variations rather than unequal statutory rates. The retrospective validation and reassessment machinery were held to be within legislative competence, and the ceiling on tax rate under the Central Act did not amount to unlawful delegation. en-us Tue, 29 Oct 1968 00:00:00 +0530 Tue, 19 Mar 2019 10:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279480 The amended Punjab and Haryana sales tax scheme was upheld because it fixed the taxable stage for declared goods at the last sale or last purchase by the dealer liable to tax, thereby avoiding multiple-stage levy and conforming to Section 15 of the Central Sales Tax Act, 1956. The constitutional challenge also failed: the classification and reassessment/refund options were available equally to all concerned, and any tax burden differences arose from the ad valorem levy or cost variations rather than unequal statutory rates. The retrospective validation and reassessment machinery were held to be within legislative competence, and the ceiling on tax rate under the Central Act did not amount to unlawful delegation. Case-Laws VAT and Sales Tax Tue, 29 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279480