https://www.taxtmi.com/caselaws?id=159982 A notification excluding quilts from the concessional rate for ready-made sewn garments was upheld as a valid fiscal classification. The Court held that quilts have distinct characteristics in manufacture, price, seasonal use and user base, so they are not with other garments for tax purposes. In taxation, the State has wide discretion to classify goods and apply different rates if the distinction is based on intelligible differentia and has a rational nexus with the revenue objective. The Court also held that quilts are neither cotton nor cloth for taxing purposes because their components lose their original identity in the finished product. The Article 14 challenge therefore failed. en-us Wed, 19 Nov 1997 00:00:00 +0530 Fri, 06 Dec 2013 14:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159982 A notification excluding quilts from the concessional rate for ready-made sewn garments was upheld as a valid fiscal classification. The Court held that quilts have distinct characteristics in manufacture, price, seasonal use and user base, so they are not with other garments for tax purposes. In taxation, the State has wide discretion to classify goods and apply different rates if the distinction is based on intelligible differentia and has a rational nexus with the revenue objective. The Court also held that quilts are neither cotton nor cloth for taxing purposes because their components lose their original identity in the finished product. The Article 14 challenge therefore failed. Case-Laws VAT and Sales Tax Wed, 19 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159982