https://www.taxtmi.com/caselaws?id=158765 A sales tax exemption notification under the Madhya Pradesh General Sales Tax Act was challenged as ultra vires and discriminatory because it granted a longer concession to food processing units in advanced districts than to similar units in backward districts. The classification was upheld because the scheme turned on district location, not on the nature of the industry alone, and the State was entitled to frame tax concessions on that policy basis. The differential treatment had an intelligible basis and a rational nexus with the concession policy, so the challenge based on hostile discrimination failed and the notification remained valid. en-us Wed, 25 Sep 1996 00:00:00 +0530 Wed, 06 Nov 2013 17:43:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158765 A sales tax exemption notification under the Madhya Pradesh General Sales Tax Act was challenged as ultra vires and discriminatory because it granted a longer concession to food processing units in advanced districts than to similar units in backward districts. The classification was upheld because the scheme turned on district location, not on the nature of the industry alone, and the State was entitled to frame tax concessions on that policy basis. The differential treatment had an intelligible basis and a rational nexus with the concession policy, so the challenge based on hostile discrimination failed and the notification remained valid. Case-Laws VAT and Sales Tax Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158765