https://www.taxtmi.com/caselaws?id=151123 In taxation, a legislative classification survives Article 14 if the goods are distinct in common parlance and the differentiation has intelligible differentia with a rational nexus to the tax object. Fresh milk and milk powder are treated as separate commodities because they differ in form, use, preparation and preservation. On that basis, the sales tax entry validly distinguishes them, is not discriminatory, and sales tax may be levied on milk powder. en-us Wed, 01 Oct 1975 00:00:00 +0530 Thu, 30 May 2013 16:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151123 In taxation, a legislative classification survives Article 14 if the goods are distinct in common parlance and the differentiation has intelligible differentia with a rational nexus to the tax object. Fresh milk and milk powder are treated as separate commodities because they differ in form, use, preparation and preservation. On that basis, the sales tax entry validly distinguishes them, is not discriminatory, and sales tax may be levied on milk powder. Case-Laws VAT and Sales Tax Wed, 01 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151123