Court : Sales Tax Tribunal STT Tamil Nadu
Decided on : Apr-30-2003
Reported in : (2004)134STC418Tribunal
..... that would fall within the purview of article 301. the argument that all taxes should be governed by article 301 whether or not their impact on trade is immediate or mediate, direct or remote, adopts, in our opinion, an extreme approach which cannot be upheld. if the said argument is accepted it would mean, for instance, that even a legislative enactment .....Tag this Judgment!