https://www.taxtmi.com/caselaws?id=103703 Turnover-based sales tax exemptions may validly distinguish between dealers where the classification has a rational nexus with the exemption's object and is not palpably arbitrary. Full exemption for a specified Khadi Ashram and its centralised units, while limiting other co-operative societies' exemption by turnover, rested on their distinct features and was treated as a permissible exercise of selective exemption power under the Haryana General Sales Tax Act, 1973. The absence of challenge by other khadi units further weakened the discrimination challenge. The classification was upheld as non-discriminatory and consistent with Article 14. en-us Wed, 17 Aug 1994 00:00:00 +0530 Sat, 07 Sep 2013 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103703 Turnover-based sales tax exemptions may validly distinguish between dealers where the classification has a rational nexus with the exemption's object and is not palpably arbitrary. Full exemption for a specified Khadi Ashram and its centralised units, while limiting other co-operative societies' exemption by turnover, rested on their distinct features and was treated as a permissible exercise of selective exemption power under the Haryana General Sales Tax Act, 1973. The absence of challenge by other khadi units further weakened the discrimination challenge. The classification was upheld as non-discriminatory and consistent with Article 14. Case-Laws VAT and Sales Tax Wed, 17 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103703