https://www.taxtmi.com/caselaws?id=105624 A taxing classification that applied different rates to cement depending on whether packing material was included in the sale price or billed separately was upheld as rational. The scheme treated composite packed sales as one taxable unit, while separate billing of cement and packing material attracted the higher rate on the cement component to prevent artificial splitting and tax avoidance. The Court applied the settled principle that taxing statutes have wide latitude in classification and that a challenge based on discrimination must meet a heavy burden. The statutory method of quantifying tax was found to preserve the essential character of the levy, so the article 14 challenge failed. en-us Wed, 04 Jan 2006 00:00:00 +0530 Mon, 30 Jun 2014 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105624 A taxing classification that applied different rates to cement depending on whether packing material was included in the sale price or billed separately was upheld as rational. The scheme treated composite packed sales as one taxable unit, while separate billing of cement and packing material attracted the higher rate on the cement component to prevent artificial splitting and tax avoidance. The Court applied the settled principle that taxing statutes have wide latitude in classification and that a challenge based on discrimination must meet a heavy burden. The statutory method of quantifying tax was found to preserve the essential character of the levy, so the article 14 challenge failed. Case-Laws VAT and Sales Tax Wed, 04 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105624