https://www.taxtmi.com/caselaws?id=103307 Limited sales tax exemptions or concessional rates for specified new or backward industrial units are constitutionally permissible where the general tax structure remains non-discriminatory and no direct or immediate barrier to trade is created. Such incentives do not, by themselves, offend Articles 301 or 304(a) when they rest on rational economic grounds such as industrial encouragement and regional development. The classification is also consistent with Articles 14 and 19(1)(g) if it is based on relevant considerations, is not arbitrary, and is confined to specified categories for limited periods. The notifications discussed were upheld as valid in law. en-us Fri, 22 Dec 1989 00:00:00 +0530 Mon, 21 Jul 2014 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103307 Limited sales tax exemptions or concessional rates for specified new or backward industrial units are constitutionally permissible where the general tax structure remains non-discriminatory and no direct or immediate barrier to trade is created. Such incentives do not, by themselves, offend Articles 301 or 304(a) when they rest on rational economic grounds such as industrial encouragement and regional development. The classification is also consistent with Articles 14 and 19(1)(g) if it is based on relevant considerations, is not arbitrary, and is confined to specified categories for limited periods. The notifications discussed were upheld as valid in law. Case-Laws VAT and Sales Tax Fri, 22 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103307