https://www.taxtmi.com/caselaws?id=157346 Voluntary compounding under the Kerala General Sales Tax Act for arrack retail dealers was upheld, because trade in intoxicants is subject to strong State regulation and carries no absolute fundamental right under Articles 14 or 19(1)(g). Dealers who elected the prescribed compounding scheme could not later repudiate the tax arrangement in writ proceedings after taking its benefits. The challenge based on Article 14 failed because no arbitrary or unreasonable classification was shown, and the burden of proving discrimination was not discharged. A Minister's Assembly statement did not create enforceable rights or override the statute. en-us Tue, 12 Jul 1994 00:00:00 +0530 Fri, 04 Oct 2013 14:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157346 Voluntary compounding under the Kerala General Sales Tax Act for arrack retail dealers was upheld, because trade in intoxicants is subject to strong State regulation and carries no absolute fundamental right under Articles 14 or 19(1)(g). Dealers who elected the prescribed compounding scheme could not later repudiate the tax arrangement in writ proceedings after taking its benefits. The challenge based on Article 14 failed because no arbitrary or unreasonable classification was shown, and the burden of proving discrimination was not discharged. A Minister's Assembly statement did not create enforceable rights or override the statute. Case-Laws VAT and Sales Tax Tue, 12 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157346