https://www.taxtmi.com/caselaws?id=104377 Retrospective validation of sales tax under the Bengal Finance (Sales Tax) Act, 1941 was supported after the constitutional expansion of tax on sale or purchase of goods under article 366(29A). The exemption scheme distinguished between restaurants and eating houses on the one hand, and hotels and other suppliers on the other, by tying relief to different judicial decisions affecting those classes. That classification was treated as resting on an intelligible differentia and not as arbitrary discrimination, so the challenge to the differing exemption dates failed and relief against the retrospective levy was denied. en-us Wed, 12 Nov 1997 00:00:00 +0530 Tue, 03 Sep 2013 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104377 Retrospective validation of sales tax under the Bengal Finance (Sales Tax) Act, 1941 was supported after the constitutional expansion of tax on sale or purchase of goods under article 366(29A). The exemption scheme distinguished between restaurants and eating houses on the one hand, and hotels and other suppliers on the other, by tying relief to different judicial decisions affecting those classes. That classification was treated as resting on an intelligible differentia and not as arbitrary discrimination, so the challenge to the differing exemption dates failed and relief against the retrospective levy was denied. Case-Laws VAT and Sales Tax Wed, 12 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104377