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1984 (10) TMI 202 - SC - VAT and Sales TaxWhether there is rationality in the belief of the legislature that capacity to pay the tax increases, by and large, with an increase of receipts? Held that:- Appeal dismissed. As the contentions put forward by the petitioners that the impugned enactment is devoid of legislative competence inasmuch as it imposes not a tax on sales but a tax on income, that the adoption of a slab system for determining tax liability is alien to the concept of sales tax and that the levy of additional tax under the impugned enactment violates articles 14 and 19 of the Constitution are all totally devoid of merit. We do not also see any substance in the plea raised in the writ petitions that the provisions of the impugned Act are violative of article 301 of the Constitution.
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