https://www.taxtmi.com/caselaws?id=148600 Sales tax on cane jaggery was upheld as constitutionally valid because cane jaggery and palm jaggery were treated as different commodities, and the exemption for palm jaggery had a rational nexus with a policy of protecting a cottage and village industry. The levy therefore did not amount to hostile discrimination under Article 14. The tax scheme also did not impose an unreasonable restriction on trade under Articles 301 and 304(b), since a sales tax does not by itself prohibit trade and prior Presidential sanction was not required. The State's powers under the Madras General Sales Tax Act, 1959 to amend the Schedule and grant exemption were held to be validly exercised and not arbitrary. en-us Fri, 06 Dec 1968 00:00:00 +0530 Tue, 30 Apr 2013 17:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148600 Sales tax on cane jaggery was upheld as constitutionally valid because cane jaggery and palm jaggery were treated as different commodities, and the exemption for palm jaggery had a rational nexus with a policy of protecting a cottage and village industry. The levy therefore did not amount to hostile discrimination under Article 14. The tax scheme also did not impose an unreasonable restriction on trade under Articles 301 and 304(b), since a sales tax does not by itself prohibit trade and prior Presidential sanction was not required. The State's powers under the Madras General Sales Tax Act, 1959 to amend the Schedule and grant exemption were held to be validly exercised and not arbitrary. Case-Laws VAT and Sales Tax Fri, 06 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148600