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1971 (4) TMI 78 - SC - VAT and Sales TaxVires and constitutionality of sections 2, 5, 8 and 9 of the Andhra Pradesh General Sales Tax (Amendment) Act, 1970 challenged - Held that:- Appeal allowed. The mere fact that in many cases it was not collected because the assessment could not be completed cannot be a valid ground nor can it even now be made in regard to those assessments which are now pending (a matter upon which we do not pronounce) cannot be valid grounds to declare the classification as arbitrary or unreasonable, which reason seems to have weighed with the High Court. We think not only the classification reasonable but there is an intelligible differentia furnishing a nexus with the object, the Amendment Act seeks to achieve. In this view we set aside the judgment of the High Court declaring section 9 as unconstitutional and allow the appeal, but in the circumstances without costs.
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