https://www.taxtmi.com/caselaws?id=100905 Section 21(3) conferred a discretionary power that could be guided by general policy, but the policy had to bear a rational nexus to the statutory object of encouraging new and substantially expanded sugar factories. A blanket restriction confining purchase tax exemption only to co-operative sugar factories was held to be irrelevant to that object, because it excluded other eligible factories without individual consideration. The State was required to apply its mind to each application on its merits and could not refuse consideration through an inflexible classification. The applications were therefore to be reconsidered without relying on the impugned policy. en-us Mon, 17 Dec 1973 00:00:00 +0530 Mon, 16 Sep 2013 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100905 Section 21(3) conferred a discretionary power that could be guided by general policy, but the policy had to bear a rational nexus to the statutory object of encouraging new and substantially expanded sugar factories. A blanket restriction confining purchase tax exemption only to co-operative sugar factories was held to be irrelevant to that object, because it excluded other eligible factories without individual consideration. The State was required to apply its mind to each application on its merits and could not refuse consideration through an inflexible classification. The applications were therefore to be reconsidered without relying on the impugned policy. Case-Laws VAT and Sales Tax Mon, 17 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100905