https://www.taxtmi.com/caselaws?id=156338 A taxing notification issued under delegated power under section 25 of the West Bengal Sales Tax Act, 1954 was upheld because the public-interest requirement was satisfied by the general object of taxation and did not need detailed reasons on the face of the notification; the article 14 challenge also failed because the scheme left no room for discriminatory selection between parallel procedures. Pantiles were held to be roofing tiles by their essential character and use on roofs, so they fell within the notified commodity description and were taxable under the Act. 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 taxing notification issued under delegated power under section 25 of the West Bengal Sales Tax Act, 1954 was upheld because the public-interest requirement was satisfied by the general object of taxation and did not need detailed reasons on the face of the notification; the article 14 challenge also failed because the scheme left no room for discriminatory selection between parallel procedures. Pantiles were held to be roofing tiles by their essential character and use on roofs, so they fell within the notified commodity description and were taxable under the Act. Case-Laws VAT and Sales Tax Tue, 16 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156338