https://www.taxtmi.com/caselaws?id=154165 Interest liability for registered dealers under the Delhi sales tax regime was examined against Article 14 equality requirements. Registered dealers were treated as a distinct class because they collected tax, had return-filing and payment obligations, and received statutory benefits unavailable to unregistered dealers. The differential interest levy was linked to the practical operation of tax collection and to failure to remit amounts collected for the State. The classification was treated as rational, reasonable and non-discriminatory, so the constitutional challenge to the interest provision did not succeed. en-us Thu, 02 Feb 1984 00:00:00 +0530 Fri, 09 Aug 2013 16:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154165 Interest liability for registered dealers under the Delhi sales tax regime was examined against Article 14 equality requirements. Registered dealers were treated as a distinct class because they collected tax, had return-filing and payment obligations, and received statutory benefits unavailable to unregistered dealers. The differential interest levy was linked to the practical operation of tax collection and to failure to remit amounts collected for the State. The classification was treated as rational, reasonable and non-discriminatory, so the constitutional challenge to the interest provision did not succeed. Case-Laws VAT and Sales Tax Thu, 02 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154165