https://www.taxtmi.com/caselaws?id=148645 Section 21(6) of the Andhra Pradesh General Sales Tax Act, 1957 was discriminatory because it made an appeal against a revisional order of the Deputy Commissioner under section 20(2) entertainable only on proof of payment of tax, while comparable appeals against other orders could proceed without that precondition and with stay relief in some cases. The court held that this classification lacked an intelligible differentia linked to the object of the provision and imposed a hostile procedural burden on similarly situated assessees. The provision was therefore unconstitutional under Article 14 and liable to be struck down to that extent. en-us Thu, 12 Sep 1968 00:00:00 +0530 Wed, 01 May 2013 15:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148645 Section 21(6) of the Andhra Pradesh General Sales Tax Act, 1957 was discriminatory because it made an appeal against a revisional order of the Deputy Commissioner under section 20(2) entertainable only on proof of payment of tax, while comparable appeals against other orders could proceed without that precondition and with stay relief in some cases. The court held that this classification lacked an intelligible differentia linked to the object of the provision and imposed a hostile procedural burden on similarly situated assessees. The provision was therefore unconstitutional under Article 14 and liable to be struck down to that extent. Case-Laws VAT and Sales Tax Thu, 12 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148645