https://www.taxtmi.com/caselaws?id=155091 Edible oil units were upheld as a separate class for exclusion from the section 41A exemption scheme because the legislature relied on an intelligible differentia and a rational nexus with the fiscal object, including concerns of inequity and revenue loss; the Article 14 challenge therefore failed, and the connected claims under Articles 19(1)(g), 300A and promissory estoppel could not succeed. Retrospective withdrawal of the exemption from 24 May 1985 was, however, found arbitrary to the extent it deprived edible oil units of benefits already validly enjoyed under the Ordinance, so the amendment was sustained only prospectively for that class from 1 August 1985. en-us Wed, 09 Jul 1986 00:00:00 +0530 Sat, 31 Aug 2013 13:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155091 Edible oil units were upheld as a separate class for exclusion from the section 41A exemption scheme because the legislature relied on an intelligible differentia and a rational nexus with the fiscal object, including concerns of inequity and revenue loss; the Article 14 challenge therefore failed, and the connected claims under Articles 19(1)(g), 300A and promissory estoppel could not succeed. Retrospective withdrawal of the exemption from 24 May 1985 was, however, found arbitrary to the extent it deprived edible oil units of benefits already validly enjoyed under the Ordinance, so the amendment was sustained only prospectively for that class from 1 August 1985. Case-Laws VAT and Sales Tax Wed, 09 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155091