Supreme Court Upholds State Legislature in Sales Tax Turnover Dispute — Madras General Sales (Definition of Turnover and Validation of Assessments) Act, 1954 Held Constitutionally Valid. Amounts Collected by Dealer as Sales Tax Form Part of Turnover Under Entry 54 of State List; Deeming Provision Does Not Exceed Legislative Competence....
Background: The appeals arose from a dispute under the Madras General Sales Tax Act, 1939, involving inclusion of sales tax collected by a dealer in its taxable turnover. The dealer, a company dealing...
