https://www.taxtmi.com/caselaws?id=127608 A notice clause tied to amendment of a tax schedule was held not to control the effective date of a separate notification enhancing the tax rate, so three months' notice was not required before the higher rate became operative. The levy was also upheld against constitutional challenge because classification of dealers by business extent and turnover satisfied the test of reasonable fiscal classification: it rested on an intelligible differentia with a rational nexus to the statute's taxing object. Differential treatment based on turnover was treated as administratively workable and not discriminatory. The challenge to the notification and the levy therefore failed. en-us Tue, 14 May 1957 00:00:00 +0530 Wed, 13 Mar 2013 09:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127608 A notice clause tied to amendment of a tax schedule was held not to control the effective date of a separate notification enhancing the tax rate, so three months' notice was not required before the higher rate became operative. The levy was also upheld against constitutional challenge because classification of dealers by business extent and turnover satisfied the test of reasonable fiscal classification: it rested on an intelligible differentia with a rational nexus to the statute's taxing object. Differential treatment based on turnover was treated as administratively workable and not discriminatory. The challenge to the notification and the levy therefore failed. Case-Laws VAT and Sales Tax Tue, 14 May 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127608