https://www.taxtmi.com/caselaws?id=159031 The court found that the notification exempting tax for dealers but not for manufacturers under section 6-B of the Karnataka Sales Tax Act violated Article 14 of the Constitution. The court held that the distinction made by the government was unjustified as there was no real difference between a dealer who is a manufacturer and an ordinary dealer regarding tax payment. The notification excluding manufacturers or their agents was quashed, while the rest of the notification remained valid. Consequently, the petition was allowed in favor of the petitioner. 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 The court found that the notification exempting tax for dealers but not for manufacturers under section 6-B of the Karnataka Sales Tax Act violated Article 14 of the Constitution. The court held that the distinction made by the government was unjustified as there was no real difference between a dealer who is a manufacturer and an ordinary dealer regarding tax payment. The notification excluding manufacturers or their agents was quashed, while the rest of the notification remained valid. Consequently, the petition was allowed in favor of the petitioner. Case-Laws VAT and Sales Tax Tue, 25 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159031