https://www.taxtmi.com/caselaws?id=221549 White kerosene was validly placed in a separate taxable entry from PDS kerosene because the classification rested on different end uses and an anti-diversion policy aimed at curbing smuggling and adulteration. The equality challenge failed since the legislature could distinguish the commodities on a rational basis linked to the object of the tax measure, and the schedule amendment made under delegated power had legal effect. The claimed exemption did not displace the statutory levy, so resale tax and surcharge remained payable. en-us Mon, 25 Feb 2013 00:00:00 +0530 Tue, 29 Jul 2014 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221549 White kerosene was validly placed in a separate taxable entry from PDS kerosene because the classification rested on different end uses and an anti-diversion policy aimed at curbing smuggling and adulteration. The equality challenge failed since the legislature could distinguish the commodities on a rational basis linked to the object of the tax measure, and the schedule amendment made under delegated power had legal effect. The claimed exemption did not displace the statutory levy, so resale tax and surcharge remained payable. Case-Laws VAT and Sales Tax Mon, 25 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221549