https://www.taxtmi.com/caselaws?id=127697 Taxing legislation may validly classify goods where the distinction rests on real and relevant differences linked to the revenue object; the Court upheld the higher tax treatment of Virginia tobacco because it differed materially from other tobacco in cultivation, curing, marketability, price and export utility, and found no Article 14 violation. A purchase made merely with a view to export remains a local taxable transaction unless it is itself part of the export sale or purchase in the course of export, so the levy did not offend Article 286(1)(b). The phrase "first purchase" was held sufficiently certain when read with the Act as a whole, and the amendment was sustained. en-us Wed, 25 Sep 1957 00:00:00 +0530 Thu, 14 Mar 2013 14:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127697 Taxing legislation may validly classify goods where the distinction rests on real and relevant differences linked to the revenue object; the Court upheld the higher tax treatment of Virginia tobacco because it differed materially from other tobacco in cultivation, curing, marketability, price and export utility, and found no Article 14 violation. A purchase made merely with a view to export remains a local taxable transaction unless it is itself part of the export sale or purchase in the course of export, so the levy did not offend Article 286(1)(b). The phrase "first purchase" was held sufficiently certain when read with the Act as a whole, and the amendment was sustained. Case-Laws VAT and Sales Tax Wed, 25 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127697