Supreme Court Upholds State Levy of Sales Tax on Inter-State Delivery Sales Under Sales Tax Laws Validation Act, 1956. Court Holds That Section 22 of Madras General Sales Tax Act, 1939, as Adapted, Imposed Tax on Explanation Sales, and the Validation Act Retrospectively Lifted Article 286(2) Ban, Making Levy Enforceable....
The dispute arose from writ petitions under Article 32 of the Constitution filed by dealers in yarn carrying on business in Madras who challenged the demand by the State of Andhra for sales tax on int...




