https://www.taxtmi.com/caselaws?id=221973 Section 15B of the Kerala Value Added Tax Act was a special benefit confined to unregistered dealers who voluntarily applied for registration within the notified period, allowing registration from the commencement of business and corresponding input tax credit. A dealer already registered before the provision came into force was not similarly situated to the intended beneficiaries and could not claim the extended credit for the pre-registration period. The legislative cut-off date in a beneficial scheme was permissible absent proof of arbitrariness, and no material was shown to establish constitutional discrimination under Article 14. The petitioner therefore failed to obtain the extended benefit. en-us Tue, 01 Jan 2013 00:00:00 +0530 Sat, 02 Aug 2014 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221973 Section 15B of the Kerala Value Added Tax Act was a special benefit confined to unregistered dealers who voluntarily applied for registration within the notified period, allowing registration from the commencement of business and corresponding input tax credit. A dealer already registered before the provision came into force was not similarly situated to the intended beneficiaries and could not claim the extended credit for the pre-registration period. The legislative cut-off date in a beneficial scheme was permissible absent proof of arbitrariness, and no material was shown to establish constitutional discrimination under Article 14. The petitioner therefore failed to obtain the extended benefit. Case-Laws VAT and Sales Tax Tue, 01 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221973