Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1994 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (8) TMI 231 - SC - VAT and Sales TaxWhether the classification made between the Khadi Ashram, Panipat, and its units and the other co-operative societies is discriminatory and violative of article 14 of the Constitution of India? Held that:- Appeal dismissed. The principles for determining the validity of classification in taxing statutes are well-settled and so also the limits of judicial review in. testing the validity thereof on the touchstone of equality under article 14. The test applicable for striking down a taxing provision on this ground is one of palpable arbitrariness in the context. It has also been held that a classification is permissible in a taxing statute of dealers on the basis of different turnovers for levying varying rates of sales tax.
|