https://www.taxtmi.com/caselaws?id=395487 Imported goods may be treated as a separate class for sales tax purposes where the classification rests on intelligible differentia and reasonable classification. Applying an earlier Division Bench ruling upholding the same provisions, the Madras HC held that the Tamil Nadu General Sales Tax Act amendments imposing a higher rate on imported goods, including goods imported from Bhutan, were not unconstitutional or inapplicable. The bilateral trade agreement did not override the domestic levy in this context, and the authorities cited by the petitioner did not alter that position. The writ challenge therefore failed, and the amended provisions were held valid and applicable. en-us Tue, 19 May 2020 00:00:00 +0530 Thu, 10 Dec 2020 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395487 Imported goods may be treated as a separate class for sales tax purposes where the classification rests on intelligible differentia and reasonable classification. Applying an earlier Division Bench ruling upholding the same provisions, the Madras HC held that the Tamil Nadu General Sales Tax Act amendments imposing a higher rate on imported goods, including goods imported from Bhutan, were not unconstitutional or inapplicable. The bilateral trade agreement did not override the domestic levy in this context, and the authorities cited by the petitioner did not alter that position. The writ challenge therefore failed, and the amended provisions were held valid and applicable. Case-Laws VAT and Sales Tax Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395487