https://www.taxtmi.com/caselaws?id=141071 Classification of refined groundnut oil for rebate purposes was upheld because the differentiation from raw and hydrogenated oil rested on real commercial and manufacturing distinctions, and the withdrawal of rebate was held to have a rational nexus with the rule's object, so the Article 14 challenge failed. In determining the sales character, the correct test was whether the contract itself occasioned movement of goods from one State to another; the Tribunal's approach treating completed delivery within the State as decisive was incorrect, so its finding of intra-State sales was set aside and the matter remitted for fresh consideration on the contract terms. en-us Thu, 29 Jul 1965 00:00:00 +0530 Thu, 18 Apr 2013 16:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141071 Classification of refined groundnut oil for rebate purposes was upheld because the differentiation from raw and hydrogenated oil rested on real commercial and manufacturing distinctions, and the withdrawal of rebate was held to have a rational nexus with the rule's object, so the Article 14 challenge failed. In determining the sales character, the correct test was whether the contract itself occasioned movement of goods from one State to another; the Tribunal's approach treating completed delivery within the State as decisive was incorrect, so its finding of intra-State sales was set aside and the matter remitted for fresh consideration on the contract terms. Case-Laws VAT and Sales Tax Thu, 29 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141071