https://www.taxtmi.com/caselaws?id=160322 The exclusion of ginger from the sales tax exemption for vegetables under the Assam General Sales Tax Act, 1993 was upheld as a valid fiscal classification, since the Legislature could choose which goods to exempt and wide latitude applies in tax classification unless it is manifestly unreasonable or arbitrary. The specific exception of ginger, onion, garlic, spices and condiments from the exempt category was therefore not violative of article 14. The argument based on article 286 did not invalidate the levy, because any dispute as to whether the sales occurred outside the State was a factual matter for the taxing authority, not a ground to strike down the statute. en-us Tue, 02 Feb 1999 00:00:00 +0530 Mon, 16 Dec 2013 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160322 The exclusion of ginger from the sales tax exemption for vegetables under the Assam General Sales Tax Act, 1993 was upheld as a valid fiscal classification, since the Legislature could choose which goods to exempt and wide latitude applies in tax classification unless it is manifestly unreasonable or arbitrary. The specific exception of ginger, onion, garlic, spices and condiments from the exempt category was therefore not violative of article 14. The argument based on article 286 did not invalidate the levy, because any dispute as to whether the sales occurred outside the State was a factual matter for the taxing authority, not a ground to strike down the statute. Case-Laws VAT and Sales Tax Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160322