https://www.taxtmi.com/caselaws?id=161292 The court upheld the validity of Notifications S.R.O. No. 429 of 1995 and S.R.O. No. 585 of 1996, finding the turnover-based classification reasonable and compliant with Article 14 of the Constitution. The appeals were dismissed, emphasizing that the Government's tax policy decisions for small-scale industrial units were within its domain and not arbitrary or discriminatory. The court affirmed the practicality of the turnover limit of Rs. 50 lakhs, stating it aimed to differentiate between small and large industries without causing undue hardship. en-us Thu, 14 Nov 2002 00:00:00 +0530 Mon, 13 Jan 2014 17:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161292 The court upheld the validity of Notifications S.R.O. No. 429 of 1995 and S.R.O. No. 585 of 1996, finding the turnover-based classification reasonable and compliant with Article 14 of the Constitution. The appeals were dismissed, emphasizing that the Government's tax policy decisions for small-scale industrial units were within its domain and not arbitrary or discriminatory. The court affirmed the practicality of the turnover limit of Rs. 50 lakhs, stating it aimed to differentiate between small and large industries without causing undue hardship. Case-Laws VAT and Sales Tax Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161292