https://www.taxtmi.com/caselaws?id=100705 Taxation of cane jaggery was examined against equality, free trade and colourable power challenges, with the classification between cane jaggery and palm jaggery found rational because the products differed in source, production, price, distribution and consumer base, so the Article 14 challenge failed. The levy was also treated as a tax measure that did not directly or immediately restrict trade or commerce, so no violation of Article 301 or Part XIII was established. The colourable exercise argument likewise failed because the taxing power existed and the exemption for palm jaggery did not disclose any disguised assumption of power beyond legislative competence. 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 Taxation of cane jaggery was examined against equality, free trade and colourable power challenges, with the classification between cane jaggery and palm jaggery found rational because the products differed in source, production, price, distribution and consumer base, so the Article 14 challenge failed. The levy was also treated as a tax measure that did not directly or immediately restrict trade or commerce, so no violation of Article 301 or Part XIII was established. The colourable exercise argument likewise failed because the taxing power existed and the exemption for palm jaggery did not disclose any disguised assumption of power beyond legislative competence. Case-Laws VAT and Sales Tax Thu, 17 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100705