https://www.taxtmi.com/caselaws?id=155854 A sales tax exemption for footwear manufacturers was upheld because small-scale units formed a distinct class and the differentiation had an intelligible basis rationally connected to the object of giving tax relief to weaker producers. The challenge under Article 14 failed. The notification also did not breach Articles 301, 303 or 304 because it was not confined to Rajasthan-based manufacturers and was wide enough to cover small-scale footwear manufacturers across the country. The challenge on trade discrimination therefore failed. en-us Wed, 20 Jul 1988 00:00:00 +0530 Mon, 09 Sep 2013 15:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155854 A sales tax exemption for footwear manufacturers was upheld because small-scale units formed a distinct class and the differentiation had an intelligible basis rationally connected to the object of giving tax relief to weaker producers. The challenge under Article 14 failed. The notification also did not breach Articles 301, 303 or 304 because it was not confined to Rajasthan-based manufacturers and was wide enough to cover small-scale footwear manufacturers across the country. The challenge on trade discrimination therefore failed. Case-Laws VAT and Sales Tax Wed, 20 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155854