https://www.taxtmi.com/caselaws?id=155784 A sales tax exemption for a co-operative federation's baby milk food was analysed as a reasonable classification because the federation was Government-controlled and operated on a no-profit no-loss basis, unlike a private manufacturer. The exemption was treated as a concession intended to support a newly introduced product, so the hostile classification challenge failed. The notification was also held to fit within section 9(1) of the Andhra Pradesh General Sales Tax Act because the power to exempt a class of persons may validly be linked to the goods forming their exempt turnover. The challenge that the notification was ultra vires therefore failed, and the exemption was upheld. en-us Wed, 17 Feb 1988 00:00:00 +0530 Sat, 07 Sep 2013 16:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155784 A sales tax exemption for a co-operative federation's baby milk food was analysed as a reasonable classification because the federation was Government-controlled and operated on a no-profit no-loss basis, unlike a private manufacturer. The exemption was treated as a concession intended to support a newly introduced product, so the hostile classification challenge failed. The notification was also held to fit within section 9(1) of the Andhra Pradesh General Sales Tax Act because the power to exempt a class of persons may validly be linked to the goods forming their exempt turnover. The challenge that the notification was ultra vires therefore failed, and the exemption was upheld. Case-Laws VAT and Sales Tax Wed, 17 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155784