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1971 (10) TMI 89 - SUPREME COURTVires of section 3-D(1) of the U.P. Sales Tax Act, 1948 questioned - Held that:- Appeal dismissed. The rule of discrimination does not rule out classification. The power of classification under a fiscal law is larger than in the case of other laws. Hence there was nothing wrong in the Legislature making a classification between licensed dealers and dealers who are not licensed. Even when a dealer who is not licensed is liable to pay purchase tax, the ultimate burden falls on his principal. For these reasons, we do not see any basis for the contention that section 3-D is violative of article 14.
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