https://www.taxtmi.com/caselaws?id=159912 A tax classification treating body corporates differently from other dealers was upheld as valid under Article 14 because body corporates were found to form an intelligible separate class with a distinct legal character. The Legislature was competent to impose a heavier burden on that class, and the notification issued under the Karnataka Sales Tax Act was held to have a rational nexus with the legislative object. The challenge based on non-arbitrariness therefore failed, and the impugned provisions and notification were not held ultra vires. en-us Thu, 24 Sep 1998 00:00:00 +0530 Tue, 03 Dec 2013 18:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159912 A tax classification treating body corporates differently from other dealers was upheld as valid under Article 14 because body corporates were found to form an intelligible separate class with a distinct legal character. The Legislature was competent to impose a heavier burden on that class, and the notification issued under the Karnataka Sales Tax Act was held to have a rational nexus with the legislative object. The challenge based on non-arbitrariness therefore failed, and the impugned provisions and notification were not held ultra vires. Case-Laws VAT and Sales Tax Thu, 24 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159912