https://www.taxtmi.com/caselaws?id=159031 A Karnataka sales tax exemption notification under section 8-A, granting relief from tax under section 6-B for medicinal and pharmaceutical preparations, was examined for equality compliance. The classification denied the exemption to manufacturers and their agents who were also dealers, but the notification did not draw any real distinction relevant to the levy, the commodity, or the stage of taxation. As manufacturers' agents stood in the same position as other dealers for the purpose of the levy, the selective exclusion had no rational basis and created an artificial distinction. The notification was therefore invalid to the extent of that exclusion and was quashed in part. en-us Tue, 25 Jul 1995 00:00:00 +0530 Wed, 13 Nov 2013 16:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159031 A Karnataka sales tax exemption notification under section 8-A, granting relief from tax under section 6-B for medicinal and pharmaceutical preparations, was examined for equality compliance. The classification denied the exemption to manufacturers and their agents who were also dealers, but the notification did not draw any real distinction relevant to the levy, the commodity, or the stage of taxation. As manufacturers' agents stood in the same position as other dealers for the purpose of the levy, the selective exclusion had no rational basis and created an artificial distinction. The notification was therefore invalid to the extent of that exclusion and was quashed in part. Case-Laws VAT and Sales Tax Tue, 25 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159031