https://www.taxtmi.com/caselaws?id=161486 Section 9(3) of the Assam General Sales Tax Act, 1993 authorises exemption or tax-rate reduction for specified goods, sale points or classes of persons. Its scope extends to a notification reducing tax on tea sold through auction and prescribing that brokers bear the tax incidence; placing that incidence on brokers does not, by itself, exceed the enabling provision. Fiscal classifications and exemption policy may distinguish between categories where supported by rational policy reasons. The discontinuance of an earlier set-off, treatment of auction price as purchase price, and refusal to extend relief to middlemen do not establish an Article 14 violation absent arbitrariness or an invalid classification. en-us Thu, 10 Oct 2002 00:00:00 +0530 Wed, 29 Jan 2014 17:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161486 Section 9(3) of the Assam General Sales Tax Act, 1993 authorises exemption or tax-rate reduction for specified goods, sale points or classes of persons. Its scope extends to a notification reducing tax on tea sold through auction and prescribing that brokers bear the tax incidence; placing that incidence on brokers does not, by itself, exceed the enabling provision. Fiscal classifications and exemption policy may distinguish between categories where supported by rational policy reasons. The discontinuance of an earlier set-off, treatment of auction price as purchase price, and refusal to extend relief to middlemen do not establish an Article 14 violation absent arbitrariness or an invalid classification. Case-Laws VAT and Sales Tax Thu, 10 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161486