https://www.taxtmi.com/caselaws?id=161532 A classification in a tax exemption rule based on the date of establishment of village industries was held valid under Article 14 because taxation measures allow wide latitude in creating different yardsticks. The enhanced turnover ceiling for industries established on or after 1 April 1996 was justified by economic conditions and changes in rupee value, and the increase from one ceiling to another did not by itself make the rule arbitrary. Applying the test of reasonable and substantial distinction, the Karnataka High Court found no constitutional infirmity and upheld Rule 25-A(3). en-us Thu, 17 Apr 2003 00:00:00 +0530 Fri, 31 Jan 2014 15:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161532 A classification in a tax exemption rule based on the date of establishment of village industries was held valid under Article 14 because taxation measures allow wide latitude in creating different yardsticks. The enhanced turnover ceiling for industries established on or after 1 April 1996 was justified by economic conditions and changes in rupee value, and the increase from one ceiling to another did not by itself make the rule arbitrary. Applying the test of reasonable and substantial distinction, the Karnataka High Court found no constitutional infirmity and upheld Rule 25-A(3). Case-Laws VAT and Sales Tax Thu, 17 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161532