https://www.taxtmi.com/caselaws?id=105624 Entry 18 of the First Schedule to the Andhra Pradesh General Sales Tax Act, read with section 6-C, imposed different cement tax rates depending on whether packing material formed part of a composite sale price or was separately billed. The classification treated packed cement as a composite unit and sought to prevent tax avoidance and revenue loss through artificial splitting of cement and packing-material transactions. Tax legislation has wide latitude to classify transactions, and the burden of establishing discriminatory treatment is heavy, provided the classification has a rational nexus with the legislative objective and preserves the levy's essential character. The article 14 challenge failed because the differential rate was neither arbitrary nor discriminatory. 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 Entry 18 of the First Schedule to the Andhra Pradesh General Sales Tax Act, read with section 6-C, imposed different cement tax rates depending on whether packing material formed part of a composite sale price or was separately billed. The classification treated packed cement as a composite unit and sought to prevent tax avoidance and revenue loss through artificial splitting of cement and packing-material transactions. Tax legislation has wide latitude to classify transactions, and the burden of establishing discriminatory treatment is heavy, provided the classification has a rational nexus with the legislative objective and preserves the levy's essential character. The article 14 challenge failed because the differential rate was neither arbitrary nor discriminatory. Case-Laws VAT and Sales Tax Wed, 04 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105624