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    <title>1997 (7) TMI 625 - PUNJAB AND HARYANA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=159344</link>
    <description>A State sales tax exemption limited to Khadi Ashram, Panipat and its decentralised units was upheld against an Article 14 challenge. The classification between that entity and other co-operative societies was treated as permissible in a taxing statute, since distinctions based on turnover and other relevant features are not arbitrary unless palpably unreasonable. Earlier relief in a separate writ petition did not assist the petitioners because it rested on the State&#039;s own stand in that matter. The petitioners were therefore denied the unrestricted exemption claimed, and the notification remained valid.</description>
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    <pubDate>Wed, 23 Jul 1997 00:00:00 +0530</pubDate>
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      <title>1997 (7) TMI 625 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159344</link>
      <description>A State sales tax exemption limited to Khadi Ashram, Panipat and its decentralised units was upheld against an Article 14 challenge. The classification between that entity and other co-operative societies was treated as permissible in a taxing statute, since distinctions based on turnover and other relevant features are not arbitrary unless palpably unreasonable. Earlier relief in a separate writ petition did not assist the petitioners because it rested on the State&#039;s own stand in that matter. The petitioners were therefore denied the unrestricted exemption claimed, and the notification remained valid.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Wed, 23 Jul 1997 00:00:00 +0530</pubDate>
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