https://www.taxtmi.com/caselaws?id=159563 Turnover tax provisions were analysed as applying to the quantum of turnover, not to the individual financial condition of a dealer. A sick industrial company's declared inability to pay did not create a legal basis to exclude it from the levy, because the tax classification did not depend on each dealer's capacity to pay. The turnover-based classification was also treated as rational, since turnover can be a valid proxy for tax incidence and dealers above and below the prescribed threshold were treated consistently. On that reasoning, the Article 14 challenge failed and the turnover tax scheme was upheld as reasonable. en-us Thu, 05 Sep 1991 00:00:00 +0530 Wed, 27 Nov 2013 14:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159563 Turnover tax provisions were analysed as applying to the quantum of turnover, not to the individual financial condition of a dealer. A sick industrial company's declared inability to pay did not create a legal basis to exclude it from the levy, because the tax classification did not depend on each dealer's capacity to pay. The turnover-based classification was also treated as rational, since turnover can be a valid proxy for tax incidence and dealers above and below the prescribed threshold were treated consistently. On that reasoning, the Article 14 challenge failed and the turnover tax scheme was upheld as reasonable. Case-Laws VAT and Sales Tax Thu, 05 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159563