KHAZAN CHAND ETC. vs STATE OF JAMMU AND KASHMIR AND OTHERS

The Supreme Court upheld the validity of Section 8 of the Jammu and Kashmir General Sales Tax Act, 1962, which allows for the charging of interest on delayed payment of sales tax. The Court ruled that the State Legislature has the power under Article 265 of the Constitution to legislate on tax collection methods, including interest on late payments. The Court found no violation of Article 14, affirming that the provisions are not discriminatory or arbitrary, and dismissed the appeals challenging the constitutionality of the Act.