https://www.taxtmi.com/caselaws?id=102641 Differential municipal octroi rates were valid where section 104 of the Rajasthan Municipalities Act, 1959 permitted the State to vary levy rates for different municipalities according to local conditions and needs. A challenge based on Article 14 failed because each municipal area constituted a distinct class, and comparison with another municipality did not establish unconstitutional discrimination. Different bases of octroi on cloth, including ad valorem in some municipalities and weight basis in others, were also upheld because the classification reflected differences in municipal character, commercial activity, and revenue needs. The notifications and rate structure were sustained as constitutionally and statutorily permissible. en-us Tue, 27 Oct 1987 00:00:00 +0530 Wed, 11 Sep 2013 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102641 Differential municipal octroi rates were valid where section 104 of the Rajasthan Municipalities Act, 1959 permitted the State to vary levy rates for different municipalities according to local conditions and needs. A challenge based on Article 14 failed because each municipal area constituted a distinct class, and comparison with another municipality did not establish unconstitutional discrimination. Different bases of octroi on cloth, including ad valorem in some municipalities and weight basis in others, were also upheld because the classification reflected differences in municipal character, commercial activity, and revenue needs. The notifications and rate structure were sustained as constitutionally and statutorily permissible. Case-Laws VAT and Sales Tax Tue, 27 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102641