https://www.taxtmi.com/caselaws?id=155448 Fiscal classification of bar-attached hotels and hotels above two-star grade for sales tax on cooked food and beverages was treated as consistent with Article 14 because the classification had an intelligible differentia and rational nexus with revenue raising. Taxation permits wide legislative latitude in selecting taxable subjects and applying differential burdens. Although the amendment operated retrospectively from 1 July 1987, tax recovery was restricted to the period beginning with Gazette publication, following the State's accepted assurance that no recovery would be made for the preceding intervening period. 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 of bar-attached hotels and hotels above two-star grade for sales tax on cooked food and beverages was treated as consistent with Article 14 because the classification had an intelligible differentia and rational nexus with revenue raising. Taxation permits wide legislative latitude in selecting taxable subjects and applying differential burdens. Although the amendment operated retrospectively from 1 July 1987, tax recovery was restricted to the period beginning with Gazette publication, following the State's accepted assurance that no recovery would be made for the preceding intervening period. Case-Laws VAT and Sales Tax Fri, 23 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155448