https://www.taxtmi.com/caselaws?id=155497 A fiscal concession limited to industrial units located in a mini industrial estate and commencing after a specified date was upheld against an Article 14 challenge. The court treated the restriction as a policy choice aimed at encouraging small-scale industries in earmarked areas and held that such a classification is not invalid merely because another arrangement may seem fairer or more logical. Interference is justified only if the policy is patently arbitrary, discriminatory, or mala fide, and no such infirmity was shown. The challenge failed, and the denial of the tax concession was sustained. en-us Tue, 23 Jun 1987 00:00:00 +0530 Wed, 04 Sep 2013 17:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155497 A fiscal concession limited to industrial units located in a mini industrial estate and commencing after a specified date was upheld against an Article 14 challenge. The court treated the restriction as a policy choice aimed at encouraging small-scale industries in earmarked areas and held that such a classification is not invalid merely because another arrangement may seem fairer or more logical. Interference is justified only if the policy is patently arbitrary, discriminatory, or mala fide, and no such infirmity was shown. The challenge failed, and the denial of the tax concession was sustained. Case-Laws VAT and Sales Tax Tue, 23 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155497