https://www.taxtmi.com/caselaws?id=99494 A taxing amendment that withdrew exemption for sales of goods used in manufacturing was upheld because the Legislature may classify goods differently for revenue purposes, and the distinction between goods used in manufacture for sale and goods supplied under contracts was not shown to be arbitrary or discriminatory under Article 14. The increased cost of production caused by loss of the exemption was also held insufficient to establish an unreasonable restriction on trade, so the challenge under Article 19 failed. Once the constitutional attack failed, refusal to restore deleted items in the registration certificate did not give rise to any separate enforceable relief. en-us Fri, 12 Jan 1962 00:00:00 +0530 Tue, 24 Sep 2013 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99494 A taxing amendment that withdrew exemption for sales of goods used in manufacturing was upheld because the Legislature may classify goods differently for revenue purposes, and the distinction between goods used in manufacture for sale and goods supplied under contracts was not shown to be arbitrary or discriminatory under Article 14. The increased cost of production caused by loss of the exemption was also held insufficient to establish an unreasonable restriction on trade, so the challenge under Article 19 failed. Once the constitutional attack failed, refusal to restore deleted items in the registration certificate did not give rise to any separate enforceable relief. Case-Laws VAT and Sales Tax Fri, 12 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99494