https://www.taxtmi.com/caselaws?id=127470 The existence of appeal and revision remedies did not bar the High Court from examining a constitutional challenge under Article 226, because statutory authorities could not decide the validity of the taxing provision itself; the writ petition was therefore maintainable. The Court also held that the proviso to Section 3(1)(b) of the Madras General Sales Tax Act, 1939, which imposed a higher rate on sales of food and drink in hotels, boarding houses and restaurants, failed the test of reasonable classification. As the distinction lacked a real and substantial nexus with the object of taxing turnover, it offended Article 14 and was void and unenforceable, so the assessment based on it could not stand. en-us Tue, 20 Mar 1956 00:00:00 +0530 Mon, 11 Mar 2013 10:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127470 The existence of appeal and revision remedies did not bar the High Court from examining a constitutional challenge under Article 226, because statutory authorities could not decide the validity of the taxing provision itself; the writ petition was therefore maintainable. The Court also held that the proviso to Section 3(1)(b) of the Madras General Sales Tax Act, 1939, which imposed a higher rate on sales of food and drink in hotels, boarding houses and restaurants, failed the test of reasonable classification. As the distinction lacked a real and substantial nexus with the object of taxing turnover, it offended Article 14 and was void and unenforceable, so the assessment based on it could not stand. Case-Laws VAT and Sales Tax Tue, 20 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127470