https://www.taxtmi.com/caselaws?id=156709 Section 6D(1)(b)(i) of the Bengal Finance (Sales Tax) Act, 1941, was examined on whether its annual contractual transfer price threshold of more than two lakhs created an article 14 violation. The classification of works contractors was upheld as based on intelligible differentia, namely economic capacity, with a rational nexus to the objective of taxing larger contractors while excluding smaller ones. The provision was also tested on the use of the previous year's contractual transfer price from 1 April 1984, and that reference was treated as a permissible legislative device in a taxing scheme. The retrospective operation was not found discriminatory, as the liability basis applied uniformly within the class. en-us Wed, 20 Jun 1990 00:00:00 +0530 Mon, 23 Sep 2013 18:19:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156709 Section 6D(1)(b)(i) of the Bengal Finance (Sales Tax) Act, 1941, was examined on whether its annual contractual transfer price threshold of more than two lakhs created an article 14 violation. The classification of works contractors was upheld as based on intelligible differentia, namely economic capacity, with a rational nexus to the objective of taxing larger contractors while excluding smaller ones. The provision was also tested on the use of the previous year's contractual transfer price from 1 April 1984, and that reference was treated as a permissible legislative device in a taxing scheme. The retrospective operation was not found discriminatory, as the liability basis applied uniformly within the class. Case-Laws VAT and Sales Tax Wed, 20 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156709