https://www.taxtmi.com/caselaws?id=145223 A taxing exemption notification may validly distinguish between garments and hosiery products if the classification has a rational basis and does not create inequality within the selected class, so it is not invalid under Article 14. On a broad construction of "hosiery products," including machine-knitted apparel, banians and chaddies fell within that excluded category and were outside the exemption. The notification also remained within the State's power under section 4(2) of the Rajasthan Sales Tax Act, 1954 because it merely regulated the scope of exemption within the statutory framework. The notification was therefore upheld and the goods remained taxable under it. en-us Tue, 22 Nov 1966 00:00:00 +0530 Tue, 23 Apr 2013 14:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145223 A taxing exemption notification may validly distinguish between garments and hosiery products if the classification has a rational basis and does not create inequality within the selected class, so it is not invalid under Article 14. On a broad construction of "hosiery products," including machine-knitted apparel, banians and chaddies fell within that excluded category and were outside the exemption. The notification also remained within the State's power under section 4(2) of the Rajasthan Sales Tax Act, 1954 because it merely regulated the scope of exemption within the statutory framework. The notification was therefore upheld and the goods remained taxable under it. Case-Laws VAT and Sales Tax Tue, 22 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145223