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1962 (1) TMI 35 - SUPREME COURTLegality of the amendment introduced in section 15 of the Assam Sales Tax Act, 1947 (Act XVII of 1947) by section 2 of the Assam Sales Tax (Amendment) Act, 1960 (Act XIII of 1960) by which sub-section (b) of item (i) of sub-clause (b) of clause (1) was deleted and thereby sales of goods to a registered dealer intended for use in production of goods for sale became liable to sales tax challenged Held that:- Appeal dismissed. It has not been shown how the imposition of this tax is an unreason- able restriction on the rights of the petitioner to carry on trade, but it was submitted that by this means the petitioner will not be able to compete with the manufacturers outside the State of Assam. Assuming that this is so, it is clear that goods which are purchased are put to different uses and if the Legislature thinks that certain classes of goods should pay the tax and not others that is a question of policy into which the courts cannot enter.
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