https://www.taxtmi.com/caselaws?id=154435 Section 9(1) of the Andhra Pradesh General Sales Tax Act, 1957 was read as permitting exemption or reduction in tax for goods or persons identifiable by manufacturer, trade description or locality, so a targeted concessional notification could be valid. In taxation, article 14 allows a wider field of classification if there is intelligible differentia and rational nexus; a concession for a Government company, new entrant, and backward-area unit was treated as a legitimate fiscal classification. Article 304(a) was not attracted because the concession was not a discriminatory impost on similar imported goods and did not directly impede trade. en-us Thu, 23 Jan 1986 00:00:00 +0530 Wed, 21 Aug 2013 13:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154435 Section 9(1) of the Andhra Pradesh General Sales Tax Act, 1957 was read as permitting exemption or reduction in tax for goods or persons identifiable by manufacturer, trade description or locality, so a targeted concessional notification could be valid. In taxation, article 14 allows a wider field of classification if there is intelligible differentia and rational nexus; a concession for a Government company, new entrant, and backward-area unit was treated as a legitimate fiscal classification. Article 304(a) was not attracted because the concession was not a discriminatory impost on similar imported goods and did not directly impede trade. Case-Laws VAT and Sales Tax Thu, 23 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154435