https://www.taxtmi.com/caselaws?id=40036 A surcharge on dealers under the State sales-tax power was upheld as a fiscal levy within entry 54 of List II, and the restriction on passing it on did not alter its true character. The Court found no repugnancy with the Drugs (Price Control) Order, as the taxing field and price-control field operated in distinct spheres, and section 6 of the Essential Commodities Act was not attracted. The classification of dealers by gross turnover was held rational and constitutionally valid, with no violation of Articles 14 or 19(1)(g), and gross turnover could be used to identify surcharge liability without taxing outside-field transactions. en-us Fri, 06 May 1983 00:00:00 +0530 Tue, 27 Jun 2017 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40036 A surcharge on dealers under the State sales-tax power was upheld as a fiscal levy within entry 54 of List II, and the restriction on passing it on did not alter its true character. The Court found no repugnancy with the Drugs (Price Control) Order, as the taxing field and price-control field operated in distinct spheres, and section 6 of the Essential Commodities Act was not attracted. The classification of dealers by gross turnover was held rational and constitutionally valid, with no violation of Articles 14 or 19(1)(g), and gross turnover could be used to identify surcharge liability without taxing outside-field transactions. Case-Laws VAT and Sales Tax Fri, 06 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40036