https://www.taxtmi.com/caselaws?id=160342 Section 5(5)(b)(ii) of the Karnataka Sales Tax Act treats hoteliers, restaurateurs, manufacturers, liquor and beer dealers, and dealers importing or exporting goods as separate classes, so the importer or exporter language does not qualify every preceding category. A hotelier or restaurateur need not also be an importer or exporter to fall within the provision. The different turnover thresholds and liability treatment for these classes were upheld as a rational fiscal classification, and the challenge under Article 14 failed because the dealers were not similarly situated. en-us Thu, 11 Mar 1999 00:00:00 +0530 Mon, 16 Dec 2013 14:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160342 Section 5(5)(b)(ii) of the Karnataka Sales Tax Act treats hoteliers, restaurateurs, manufacturers, liquor and beer dealers, and dealers importing or exporting goods as separate classes, so the importer or exporter language does not qualify every preceding category. A hotelier or restaurateur need not also be an importer or exporter to fall within the provision. The different turnover thresholds and liability treatment for these classes were upheld as a rational fiscal classification, and the challenge under Article 14 failed because the dealers were not similarly situated. Case-Laws VAT and Sales Tax Thu, 11 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160342