https://www.taxtmi.com/caselaws?id=156650 A concessional sales tax notification limited to fuel-efficient light commercial vehicles with engine capacity between 3200 cc and 3500 cc was examined under Articles 14 and 19(1)(g). The classification was upheld because taxation measures need only satisfy rational, uniform treatment among similarly situated persons, not perfect equality. Engine capacity was treated as a relevant criterion linked to power, safety, durability, operating economy, and suitability to local terrain, and the notification applied equally to all manufacturers meeting both conditions. It therefore was neither arbitrary nor discriminatory, and it did not infringe trade rights because it denied only a tax concession, not the ability to trade. en-us Wed, 24 Jul 1991 00:00:00 +0530 Mon, 23 Sep 2013 13:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156650 A concessional sales tax notification limited to fuel-efficient light commercial vehicles with engine capacity between 3200 cc and 3500 cc was examined under Articles 14 and 19(1)(g). The classification was upheld because taxation measures need only satisfy rational, uniform treatment among similarly situated persons, not perfect equality. Engine capacity was treated as a relevant criterion linked to power, safety, durability, operating economy, and suitability to local terrain, and the notification applied equally to all manufacturers meeting both conditions. It therefore was neither arbitrary nor discriminatory, and it did not infringe trade rights because it denied only a tax concession, not the ability to trade. Case-Laws VAT and Sales Tax Wed, 24 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156650