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1973 (12) TMI 75 - SUPREME COURTWhether section 8(2)(b) of the Central Sales Tax Act, 1956 is bad for the reason that the provisions thereof offend articles 301 and 303(1) of the Constitution? Held that:- Appeal allowed. Even if it be assumed that the tax at the higher rate imposed under section 8(2)(b) places restrictions on the freedom of trade and commerce throughout the territory of India, as Parliament is competent to impose restrictions on that freedom in the public interest and as the imposition of a tax is normally to be presumed in the public interest no reason to hold that section 8(2)(b) is bad for the reason that it violates article 301. There is no merit in the contention that section 8(2)(b) of the Act offends the provision of article 303(1). Therefore, set aside the decision of the High Court and hold that section 8(2)(b) does not offend articles 301 and 303(1) and is valid.
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