https://www.taxtmi.com/caselaws?id=159053 In fiscal matters, the Legislature has wide discretion to classify taxable items and fix tax rates, and the enhancement of the rate under entry 8(v)(a) from 4% to 8% was upheld because it did not involve clear hostile discrimination or exceed legislative competence. A turnover-based restriction in section 17(4)(i) limiting the composition scheme to hoteliers and restaurateurs with total turnover not exceeding fifty lakh rupees was also upheld, as economic classification by capacity to pay had a rational nexus with the object of granting concessional treatment to smaller establishments and was not violative of article 14. en-us Thu, 25 Sep 1997 00:00:00 +0530 Thu, 14 Nov 2013 12:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159053 In fiscal matters, the Legislature has wide discretion to classify taxable items and fix tax rates, and the enhancement of the rate under entry 8(v)(a) from 4% to 8% was upheld because it did not involve clear hostile discrimination or exceed legislative competence. A turnover-based restriction in section 17(4)(i) limiting the composition scheme to hoteliers and restaurateurs with total turnover not exceeding fifty lakh rupees was also upheld, as economic classification by capacity to pay had a rational nexus with the object of granting concessional treatment to smaller establishments and was not violative of article 14. Case-Laws VAT and Sales Tax Thu, 25 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159053