TMI Blog1994 (8) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning within the State of Haryana in exercise of the powers conferred by sub-section (1) of section 13 of the Haryana General Sales Tax Act, 1973 (for short "the Act"), but limits the exemption to the other co-operative societies and persons to their turnover not exceeding rupees five lakhs in a year. An earlier notification dated August 10, 1973 (annexure P1) granting exemption to the other co-ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missible and valid classification. Hence these appeals by special leave. Shri G. Vishwanatha Iyer, learned counsel for the appellants, has reiterated the ground of discrimination to challenge the limit imposed in annexure P2 dated December 30, 1987 in respect of the other co-operative societies. However, learned counsel also submitted that the challenge now survives only in respect of appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t its accounts are duly audited whereas the other khadi units which have not been granted the same degree of exemption do not have their activities monitored as effectively as the Khadi Ashram, Panipat in Haryana. Other distinguishing features to justify the classification have also been indicated in the counter-affidavit. The principles for determining the validity of classification in taxing s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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