https://www.taxtmi.com/caselaws?id=128760 A turnover-based slab in a taxing rule is constitutionally valid where it rests on an intelligible differentia and has a rational nexus with equitable taxation. Old rule 65 of the Orissa Sales Tax Rules was treated as a special compounding or assessment method for hotel-keepers linked to gross annual turnover, and the Court held that taxing statutes have wide latitude to classify dealers by economic strength. The challenge under Article 14 therefore failed, and the rule was upheld as non-discriminatory. A preliminary objection to the reference also failed because the High Court was not barred from answering the question once the reference had been made. en-us Thu, 20 Dec 1962 00:00:00 +0530 Thu, 11 Apr 2013 10:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128760 A turnover-based slab in a taxing rule is constitutionally valid where it rests on an intelligible differentia and has a rational nexus with equitable taxation. Old rule 65 of the Orissa Sales Tax Rules was treated as a special compounding or assessment method for hotel-keepers linked to gross annual turnover, and the Court held that taxing statutes have wide latitude to classify dealers by economic strength. The challenge under Article 14 therefore failed, and the rule was upheld as non-discriminatory. A preliminary objection to the reference also failed because the High Court was not barred from answering the question once the reference had been made. Case-Laws VAT and Sales Tax Thu, 20 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128760