https://www.taxtmi.com/caselaws?id=150393 A writ petition under Article 226 was found not maintainable because a society representing members with a common commercial interest is not, by that fact alone, a person personally aggrieved. The court also treated the modified exemption under Section 17 of the Tamil Nadu General Sales Tax Act as valid, since it was aimed at curbing malpractice and tax evasion and had a rational basis linked to lawful revenue protection. The restriction on an earlier tax privilege was therefore not considered arbitrary or purposeless, and the tax-related modification was upheld. en-us Thu, 20 Jul 1972 00:00:00 +0530 Wed, 15 May 2013 13:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150393 A writ petition under Article 226 was found not maintainable because a society representing members with a common commercial interest is not, by that fact alone, a person personally aggrieved. The court also treated the modified exemption under Section 17 of the Tamil Nadu General Sales Tax Act as valid, since it was aimed at curbing malpractice and tax evasion and had a rational basis linked to lawful revenue protection. The restriction on an earlier tax privilege was therefore not considered arbitrary or purposeless, and the tax-related modification was upheld. Case-Laws VAT and Sales Tax Thu, 20 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150393