https://www.taxtmi.com/caselaws?id=74169 The Supreme Court ruled in favor of the appellants, finding no rational basis for the 30% tax levy on Arishtams and Asavas under the Tamil Nadu General Sales Tax Act, 1959. The Court held that these products should be treated similarly to other Ayurvedic medicines taxed at a lower rate, emphasizing the need for consistent treatment of medicinal preparations for sales tax purposes. The differential tax rate was deemed unjustified, leading to a refund of excess tax paid and setting aside the High Court's judgment. The judgment underscored the importance of rationality in taxation within the same category of commodities to uphold constitutional principles. en-us Wed, 15 Mar 1989 00:00:00 +0530 Fri, 19 Sep 2014 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74169 The Supreme Court ruled in favor of the appellants, finding no rational basis for the 30% tax levy on Arishtams and Asavas under the Tamil Nadu General Sales Tax Act, 1959. The Court held that these products should be treated similarly to other Ayurvedic medicines taxed at a lower rate, emphasizing the need for consistent treatment of medicinal preparations for sales tax purposes. The differential tax rate was deemed unjustified, leading to a refund of excess tax paid and setting aside the High Court's judgment. The judgment underscored the importance of rationality in taxation within the same category of commodities to uphold constitutional principles. Case-Laws VAT and Sales Tax Wed, 15 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74169