https://www.taxtmi.com/caselaws?id=156496 State-limited fiscal concessions for re-rolled finished products can be sustained where the exemption is confined to goods manufactured within the State and the classification has an intelligible basis with a rational nexus to the scheme's object. A court will not rewrite a notification to extend the benefit selectively to outside-State manufacturers by severing offending words. The restriction was also treated as non-discriminatory under article 14 because the place of manufacture provided a reasonable distinction, including verification concerns and the policy choice to prefer local industrial units. en-us Tue, 27 Nov 1990 00:00:00 +0530 Fri, 20 Sep 2013 17:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156496 State-limited fiscal concessions for re-rolled finished products can be sustained where the exemption is confined to goods manufactured within the State and the classification has an intelligible basis with a rational nexus to the scheme's object. A court will not rewrite a notification to extend the benefit selectively to outside-State manufacturers by severing offending words. The restriction was also treated as non-discriminatory under article 14 because the place of manufacture provided a reasonable distinction, including verification concerns and the policy choice to prefer local industrial units. Case-Laws VAT and Sales Tax Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156496