https://www.taxtmi.com/caselaws?id=159563 Turnover-based tax classification operates by reference to the prescribed turnover threshold, not a particular dealer's financial condition. Sick-company status and inability to pay do not create a legal basis to exclude a dealer from the levy. Turnover is a rational basis for tax classification because it may indicate capacity to pay; differing financial circumstances within the covered class do not make the classification arbitrary where similarly situated dealers above the threshold are treated alike and those below it are excluded. The turnover tax provisions therefore remained applicable, and the classification did not violate Article 14. 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-based tax classification operates by reference to the prescribed turnover threshold, not a particular dealer's financial condition. Sick-company status and inability to pay do not create a legal basis to exclude a dealer from the levy. Turnover is a rational basis for tax classification because it may indicate capacity to pay; differing financial circumstances within the covered class do not make the classification arbitrary where similarly situated dealers above the threshold are treated alike and those below it are excluded. The turnover tax provisions therefore remained applicable, and the classification did not violate Article 14. Case-Laws VAT and Sales Tax Thu, 05 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159563