Supreme Court Upholds 1974 Ruling on States' Additional Sales Tax Power

Photo: Deccan Herald

The Supreme Court's seven-judge Constitution Bench ruled that the 1974 judgment validating states' power to levy additional sales tax remains valid. Led by CJI Surya Kant, the court declared an old judicial reference on this issue academic, protecting decades of state revenue from corporate challenges. The bench noted modern tax laws have evolved, and earlier local tax statutes have been repealed or integrated into new codes.

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