https://www.taxtmi.com/caselaws?id=127668 Article 14 is not offended merely because a taxing scheme operates unevenly due to drafting defects or the fortuitous escape of some dealers. Under the Madras General Sales Tax Act scheme on hides and skins, licensed dealers were the class on whom single-point tax was collected, while the apparent benefit to unlicensed dealers arose from the imperfect working of the rules, not from a deliberate hostile classification. The text notes that earlier decisions had upheld the statutory scheme in substance and that the number of unlicensed dealers was negligible in the relevant years. The levy on licensed dealers was therefore valid and not unconstitutional discrimination. en-us Thu, 17 Jan 1957 00:00:00 +0530 Thu, 14 Mar 2013 09:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127668 Article 14 is not offended merely because a taxing scheme operates unevenly due to drafting defects or the fortuitous escape of some dealers. Under the Madras General Sales Tax Act scheme on hides and skins, licensed dealers were the class on whom single-point tax was collected, while the apparent benefit to unlicensed dealers arose from the imperfect working of the rules, not from a deliberate hostile classification. The text notes that earlier decisions had upheld the statutory scheme in substance and that the number of unlicensed dealers was negligible in the relevant years. The levy on licensed dealers was therefore valid and not unconstitutional discrimination. Case-Laws VAT and Sales Tax Thu, 17 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127668