https://www.taxtmi.com/caselaws?id=100705 Sales tax on cane jaggery, while exempting palm jaggery, rests on a valid classification where the commodities differ in source, production method, price, distribution channels and consumer base. Tax legislation permits broader classification choices if the distinction is rational and connected to the statutory object; the equality challenge therefore fails. A tax does not breach freedom of trade, commerce and intercourse merely because it burdens a commodity; no direct or immediate impediment to trade was established. Where legislative competence to impose the levy exists, describing it as colourable cannot invalidate it absent a disguised exercise of power. The levy and exemption remain valid. en-us Thu, 17 Jul 1969 00:00:00 +0530 Thu, 19 Sep 2013 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100705 Sales tax on cane jaggery, while exempting palm jaggery, rests on a valid classification where the commodities differ in source, production method, price, distribution channels and consumer base. Tax legislation permits broader classification choices if the distinction is rational and connected to the statutory object; the equality challenge therefore fails. A tax does not breach freedom of trade, commerce and intercourse merely because it burdens a commodity; no direct or immediate impediment to trade was established. Where legislative competence to impose the levy exists, describing it as colourable cannot invalidate it absent a disguised exercise of power. The levy and exemption remain valid. Case-Laws VAT and Sales Tax Thu, 17 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100705