https://www.taxtmi.com/caselaws?id=127443 Section 4 of the U.P. Sales Tax Act, which empowered the Government to exempt goods from sales tax, was examined against Articles 14 and 19 and was not treated as an unguided or arbitrary delegation. The exemption power was described as a legitimate taxing discretion, and the record did not show hostile discrimination against competing goods in the same trade. The claim that sales tax on khandsari sugar was discriminatory because some other articles were exempted also failed, since those articles were not shown to stand on the same footing. The levy on khandsari sugar was therefore upheld. en-us Mon, 22 Aug 1955 00:00:00 +0530 Sat, 09 Mar 2013 10:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127443 Section 4 of the U.P. Sales Tax Act, which empowered the Government to exempt goods from sales tax, was examined against Articles 14 and 19 and was not treated as an unguided or arbitrary delegation. The exemption power was described as a legitimate taxing discretion, and the record did not show hostile discrimination against competing goods in the same trade. The claim that sales tax on khandsari sugar was discriminatory because some other articles were exempted also failed, since those articles were not shown to stand on the same footing. The levy on khandsari sugar was therefore upheld. Case-Laws VAT and Sales Tax Mon, 22 Aug 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127443