1982 (2) TMI 298

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....nge is to the validity of the Additional Sales Tax Act of 1975 as amended in 1979. 2.. Four points have been canvassed by Mr. Mohanty on behalf of the petitioner in support of the application, namely: (i) The impost is, in pith and substance, an addition to the impost under section 5(1) of the 1947 Act and consequently must fit into the scheme of the parent Act and cannot be destructive thereof;....

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....reject the contention. 4.. The second and third contentions are actually two facets of a common point. The learned standing counsel concedes that there can be no demand of additional sales tax when there is no intra-State sale. In view of the concession, it must follow that inter-State and export sales are not liable to additional sales tax. In our opinion, the concession is appropriate, and ther....