https://www.taxtmi.com/caselaws?id=100732 An exemption notification excluding hosiery products from sales tax relief for low-value garments was upheld because the State has wide discretion in taxation to classify goods for exemption, and such classification is valid if it has a rational basis. Hosiery products were treated as a separate class of knitted articles, and no material showed hostile discrimination or lack of rational nexus. The notification was therefore not violative of Article 14, and the constitutional challenge failed. en-us Mon, 27 Apr 1970 00:00:00 +0530 Tue, 14 Jun 2016 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100732 An exemption notification excluding hosiery products from sales tax relief for low-value garments was upheld because the State has wide discretion in taxation to classify goods for exemption, and such classification is valid if it has a rational basis. Hosiery products were treated as a separate class of knitted articles, and no material showed hostile discrimination or lack of rational nexus. The notification was therefore not violative of Article 14, and the constitutional challenge failed. Case-Laws VAT and Sales Tax Mon, 27 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100732