https://www.taxtmi.com/caselaws?id=160747 The amended sales tax entry prescribing different tax rates for cement depending on whether packing material was sold separately or included in the composite sale price was upheld as valid under Article 14. The Court held that the classification was based on an intelligible and rational distinction, aimed at preventing tax avoidance through bifurcation of cement and packing charges, plugging revenue leakage, and avoiding uncertainty and elaborate enquiry into the true nature of the sale. It distinguished impermissible invidious distinctions from permissible fiscal classification and confirmed that taxation statutes enjoy wide latitude so long as the classification has a nexus with the object sought to be achieved. en-us Fri, 08 Sep 2000 00:00:00 +0530 Tue, 24 Dec 2013 11:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160747 The amended sales tax entry prescribing different tax rates for cement depending on whether packing material was sold separately or included in the composite sale price was upheld as valid under Article 14. The Court held that the classification was based on an intelligible and rational distinction, aimed at preventing tax avoidance through bifurcation of cement and packing charges, plugging revenue leakage, and avoiding uncertainty and elaborate enquiry into the true nature of the sale. It distinguished impermissible invidious distinctions from permissible fiscal classification and confirmed that taxation statutes enjoy wide latitude so long as the classification has a nexus with the object sought to be achieved. Case-Laws VAT and Sales Tax Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160747