https://www.taxtmi.com/caselaws?id=161292 Turnover-based concessional sales tax for small-scale industrial units was upheld as a permissible fiscal classification under Article 14 because turnover is a relevant indicator of capacity and the State may confine tax incentives to a defined class. The explanatory amendment protecting units in the first year when turnover first crossed the Rs. 50 lakhs limit was also treated as valid and beneficial. Practical difficulty in predicting year-end turnover did not invalidate the notifications, and the court declined to interfere with the Government's policy choice on exemption and concession. 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 Turnover-based concessional sales tax for small-scale industrial units was upheld as a permissible fiscal classification under Article 14 because turnover is a relevant indicator of capacity and the State may confine tax incentives to a defined class. The explanatory amendment protecting units in the first year when turnover first crossed the Rs. 50 lakhs limit was also treated as valid and beneficial. Practical difficulty in predicting year-end turnover did not invalidate the notifications, and the court declined to interfere with the Government's policy choice on exemption and concession. Case-Laws VAT and Sales Tax Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161292