https://www.taxtmi.com/caselaws?id=160786 A tax concession scheme limited to fuel-efficient light commercial vehicles with engine capacity between 3200 cc and 3500 cc failed Article 14 scrutiny because the added cubic-capacity condition had no rational nexus with the stated object of encouraging fuel-efficient vehicles and conserving fuel; the notification was therefore arbitrary and discriminatory and was struck down. The challenge under Article 19(1)(g) was rejected because the constitutional vice lay in the discriminatory classification for grant of fiscal benefit, not in any unlawful restraint on business activity; no violation of Article 19(1)(g) was found. en-us Tue, 04 Sep 2001 00:00:00 +0530 Tue, 24 Dec 2013 16:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160786 A tax concession scheme limited to fuel-efficient light commercial vehicles with engine capacity between 3200 cc and 3500 cc failed Article 14 scrutiny because the added cubic-capacity condition had no rational nexus with the stated object of encouraging fuel-efficient vehicles and conserving fuel; the notification was therefore arbitrary and discriminatory and was struck down. The challenge under Article 19(1)(g) was rejected because the constitutional vice lay in the discriminatory classification for grant of fiscal benefit, not in any unlawful restraint on business activity; no violation of Article 19(1)(g) was found. Case-Laws VAT and Sales Tax Tue, 04 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160786