https://www.taxtmi.com/caselaws?id=154259 Item 150 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 created a classification between hotels approved or classified by the Government of India's Tourism Department and other hotels selling food and drink. The Court held that this distinction had no rational nexus with the object of sales tax, which is to tax the sale or purchase of goods, and that tourism approval was not an intelligible differentia relevant to taxation. Applying Article 14 principles, the special levy on approved hotels was invalid for the period before 2 February 1983, and recovery notices based on that entry were liable to be quashed. en-us Mon, 21 Jan 1985 00:00:00 +0530 Wed, 14 Aug 2013 21:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154259 Item 150 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 created a classification between hotels approved or classified by the Government of India's Tourism Department and other hotels selling food and drink. The Court held that this distinction had no rational nexus with the object of sales tax, which is to tax the sale or purchase of goods, and that tourism approval was not an intelligible differentia relevant to taxation. Applying Article 14 principles, the special levy on approved hotels was invalid for the period before 2 February 1983, and recovery notices based on that entry were liable to be quashed. Case-Laws VAT and Sales Tax Mon, 21 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154259