https://www.taxtmi.com/caselaws?id=156646 A sales tax exemption for poultry feed and cattle-feed was validly withdrawn by amendment, and a later notification confining relief to specified units and co-operative societies was upheld as a public-interest classification with a rational basis, not a direct or immediate restraint on trade under Articles 301 and 304(a). The challenge to continued exemption therefore failed. Once the exemption stood withdrawn, assessees were bound to include poultry feed and cattle-feed turnover in their returns, and omission to do so justified penalty proceedings under section 45A of the Kerala General Sales Tax Act, 1963. The petitions were dismissed and no relief was granted. en-us Sat, 07 Dec 1991 00:00:00 +0530 Mon, 23 Sep 2013 12:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156646 A sales tax exemption for poultry feed and cattle-feed was validly withdrawn by amendment, and a later notification confining relief to specified units and co-operative societies was upheld as a public-interest classification with a rational basis, not a direct or immediate restraint on trade under Articles 301 and 304(a). The challenge to continued exemption therefore failed. Once the exemption stood withdrawn, assessees were bound to include poultry feed and cattle-feed turnover in their returns, and omission to do so justified penalty proceedings under section 45A of the Kerala General Sales Tax Act, 1963. The petitions were dismissed and no relief was granted. Case-Laws VAT and Sales Tax Sat, 07 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156646