https://www.taxtmi.com/highlights?id=63757 Constitutional validity of amendment - discrimination within the works contractors - discrimination between the dealers who purchase goods within the State and outside the State/country - There is a rationale behind such classification for the purpose of Section 6. In fiscal or taxing enactments, it is not necessary that every enactment should be backed by objects and reasons. What is relevant is the competence of the State and whether such enactment offends any constitutional rights, which in the instant cases, are held to be negative. - HC en-us Mon, 30 May 2022 08:45:03 +0530 Mon, 30 May 2022 08:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63757 Constitutional validity of amendment - discrimination within the works contractors - discrimination between the dealers who purchase goods within the State and outside the State/country - There is a rationale behind such classification for the purpose of Section 6. In fiscal or taxing enactments, it is not necessary that every enactment should be backed by objects and reasons. What is relevant is the competence of the State and whether such enactment offends any constitutional rights, which in the instant cases, are held to be negative. - HC Highlights VAT and Sales Tax Mon, 30 May 2022 08:45:03 +0530 https://www.taxtmi.com/highlights?id=63757