https://www.taxtmi.com/caselaws?id=156338 A taxation notification issued under delegated power need not state detailed public-interest grounds where public interest is served by the general object of raising revenue for public purposes. The notification does not violate equality protections where, after its issuance, the earlier tax regime ceases to apply to the specified commodity and no discriminatory choice between parallel procedures remains. Pantiles retain their essential character as roofing tiles irrespective of the class of consumer or building in which they are used, and therefore fall within the notified taxable commodity description under the West Bengal Sales Tax Act, 1954. The tax demand was consequently sustained. en-us Tue, 16 May 1989 00:00:00 +0530 Wed, 18 Sep 2013 15:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156338 A taxation notification issued under delegated power need not state detailed public-interest grounds where public interest is served by the general object of raising revenue for public purposes. The notification does not violate equality protections where, after its issuance, the earlier tax regime ceases to apply to the specified commodity and no discriminatory choice between parallel procedures remains. Pantiles retain their essential character as roofing tiles irrespective of the class of consumer or building in which they are used, and therefore fall within the notified taxable commodity description under the West Bengal Sales Tax Act, 1954. The tax demand was consequently sustained. Case-Laws VAT and Sales Tax Tue, 16 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156338