https://www.taxtmi.com/caselaws?id=103301 Taxation of cooked food sold in luxury or higher-status hotels was upheld because the State may select a revenue source and confine the levy to costlier sales without taxing all cooked food. The distinction between expensive hotel food and food sold in modest eating houses was treated as a real and intelligible differentia, and the classification was found to have a rational nexus with revenue collection and economic equality. Applying the settled test of valid classification, the scheme based on hotel status and turnover was held within legislative discretion and not arbitrary under Article 14. en-us Wed, 21 Feb 1990 00:00:00 +0530 Wed, 10 Dec 2025 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103301 Taxation of cooked food sold in luxury or higher-status hotels was upheld because the State may select a revenue source and confine the levy to costlier sales without taxing all cooked food. The distinction between expensive hotel food and food sold in modest eating houses was treated as a real and intelligible differentia, and the classification was found to have a rational nexus with revenue collection and economic equality. Applying the settled test of valid classification, the scheme based on hotel status and turnover was held within legislative discretion and not arbitrary under Article 14. Case-Laws VAT / Sales Tax Wed, 21 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103301