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Supreme Court Upholds 1974 Ruling on State Sales Tax

The Supreme Court has held that a 1974 ruling on states' power to levy additional sales tax still holds. It said the legal question raised had become of no practical significance because of later legislative changes. The decision concerns how far states can levy taxes on sales.

Context

Context: The Goods and Services Tax, or GST, replaced many central and state indirect taxes in 2017 and is run jointly by the Centre and states. Earlier court rulings shaped which level of government could tax what, so this case belongs to that long dispute.

Economic Times
Burning Potato score: 63%

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