https://www.taxtmi.com/caselaws?id=159982 Fiscal classification may validly exclude quilts from the concessional rate for ready-made sewn garments where quilts differ in manufacture, price, seasonal use and user characteristics. Tax authorities have wide latitude to prescribe different rates for distinct goods, provided the classification rests on an intelligible differentia and bears a rational nexus to the revenue objective. Quilts may also be treated as neither cotton nor cloth for tax purposes because their component materials lose their separate identity in the finished product. Such differential treatment does not constitute hostile discrimination or impermissible sub-classification under Article 14. 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 Fiscal classification may validly exclude quilts from the concessional rate for ready-made sewn garments where quilts differ in manufacture, price, seasonal use and user characteristics. Tax authorities have wide latitude to prescribe different rates for distinct goods, provided the classification rests on an intelligible differentia and bears a rational nexus to the revenue objective. Quilts may also be treated as neither cotton nor cloth for tax purposes because their component materials lose their separate identity in the finished product. Such differential treatment does not constitute hostile discrimination or impermissible sub-classification under Article 14. Case-Laws VAT and Sales Tax Wed, 19 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159982