https://www.taxtmi.com/caselaws?id=155448 Fiscal classification for sales tax was upheld because bar-attached hotels and hotels above the two-star grade formed a permissible class for differential treatment, and taxation measures may validly distinguish between objects of levy if the classification has an intelligible differentia and a rational nexus with the revenue objective. The Article 14 challenge therefore failed. Although the amendment operated retrospectively from 1 July 1987, the State accepted that recovery would begin only from the date of Gazette publication, and the court directed that no tax be recovered for the intervening period. The levy stood, but recovery was confined to the period after publication. en-us Fri, 23 Oct 1987 00:00:00 +0530 Wed, 04 Sep 2013 14:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155448 Fiscal classification for sales tax was upheld because bar-attached hotels and hotels above the two-star grade formed a permissible class for differential treatment, and taxation measures may validly distinguish between objects of levy if the classification has an intelligible differentia and a rational nexus with the revenue objective. The Article 14 challenge therefore failed. Although the amendment operated retrospectively from 1 July 1987, the State accepted that recovery would begin only from the date of Gazette publication, and the court directed that no tax be recovered for the intervening period. The levy stood, but recovery was confined to the period after publication. Case-Laws VAT and Sales Tax Fri, 23 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155448