https://www.taxtmi.com/caselaws?id=158810 A sales tax notification granting a lower rate for loose tea sold in bulk packages of 20 kilograms and above was analysed as a fiscal classification aimed at reducing the tax burden on lower and poorer consumers. The distinction between bulk loose tea and packet tea was found to have a rational nexus with that object, because goods sold in bulk and later retailed in smaller quantities could be taxed differently to achieve a legitimate fiscal and social purpose. The challenge based on Articles 14, 19(1)(g) and 301 failed, and the classification was treated as valid rather than arbitrary. en-us Thu, 27 Feb 1997 00:00:00 +0530 Sat, 09 Nov 2013 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158810 A sales tax notification granting a lower rate for loose tea sold in bulk packages of 20 kilograms and above was analysed as a fiscal classification aimed at reducing the tax burden on lower and poorer consumers. The distinction between bulk loose tea and packet tea was found to have a rational nexus with that object, because goods sold in bulk and later retailed in smaller quantities could be taxed differently to achieve a legitimate fiscal and social purpose. The challenge based on Articles 14, 19(1)(g) and 301 failed, and the classification was treated as valid rather than arbitrary. Case-Laws VAT and Sales Tax Thu, 27 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158810