https://www.taxtmi.com/caselaws?id=161653 The High Court upheld the special composition benefit for women caterers under the Karnataka Sales Tax Act against an Article 14 challenge. A targeted fiscal concession based on government policy for a specified beneficiary class does not constitute hostile discrimination merely because other dealers are excluded. The Court also declined to construe "woman" as including a partnership firm of women partners, holding that such interpretation would impermissibly enlarge a legislatively defined policy benefit. The firm was therefore ineligible for the concession, and the tax notice remained undisturbed, subject to its right to file objections. en-us Thu, 22 Jan 2004 00:00:00 +0530 Mon, 03 Feb 2014 15:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161653 The High Court upheld the special composition benefit for women caterers under the Karnataka Sales Tax Act against an Article 14 challenge. A targeted fiscal concession based on government policy for a specified beneficiary class does not constitute hostile discrimination merely because other dealers are excluded. The Court also declined to construe "woman" as including a partnership firm of women partners, holding that such interpretation would impermissibly enlarge a legislatively defined policy benefit. The firm was therefore ineligible for the concession, and the tax notice remained undisturbed, subject to its right to file objections. Case-Laws VAT and Sales Tax Thu, 22 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161653