Purchase Tax Amendment Struck Down for Discriminating Against Local Dealers, Violating Economic Fairness Principles.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of purchase tax and its applicability on dealer who opted for composition scheme - Constitutional Validity - in view of the admitted discrimination by the State, the Amendment shall not be sustainable - the Amendment is discriminatory in nature and also not in favour of the welfare of the economy of the State as it encourages purchases from outside the State - HC....