https://www.taxtmi.com/caselaws?id=159198 A concessional sales tax notification granting reduced rates to selected electronic goods applied only to items specifically included in its Schedule. An electronic musical door bell, not being listed, could not claim the benefit merely because similar goods were later added under a subsequent notification. The exclusion was not shown to be arbitrary or discriminatory, since the notification reflected a policy choice to confine the concession to selected items. A dealer is entitled to exemption or concession only when the notification's conditions are strictly satisfied, and the exclusion was held not violative of Article 14. en-us Mon, 25 Aug 1997 00:00:00 +0530 Mon, 18 Nov 2013 13:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159198 A concessional sales tax notification granting reduced rates to selected electronic goods applied only to items specifically included in its Schedule. An electronic musical door bell, not being listed, could not claim the benefit merely because similar goods were later added under a subsequent notification. The exclusion was not shown to be arbitrary or discriminatory, since the notification reflected a policy choice to confine the concession to selected items. A dealer is entitled to exemption or concession only when the notification's conditions are strictly satisfied, and the exclusion was held not violative of Article 14. Case-Laws VAT and Sales Tax Mon, 25 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159198