https://www.taxtmi.com/caselaws?id=103703 A turnover-based exemption scheme under a taxing statute was held valid where the State had a rational basis for differentiating between dealers. Selective sales tax exemption for the Khadi Ashram, Panipat and its centralised units was upheld because their special features, combined with turnover thresholds applied to other co-operative societies, were not palpably arbitrary. The classification was found to have a sufficient nexus with the object of the exemption, and the Article 14 challenge failed. 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 A turnover-based exemption scheme under a taxing statute was held valid where the State had a rational basis for differentiating between dealers. Selective sales tax exemption for the Khadi Ashram, Panipat and its centralised units was upheld because their special features, combined with turnover thresholds applied to other co-operative societies, were not palpably arbitrary. The classification was found to have a sufficient nexus with the object of the exemption, and the Article 14 challenge failed. Case-Laws VAT and Sales Tax Wed, 17 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103703