https://www.taxtmi.com/caselaws?id=162177 Section 5-B of the Andhra Pradesh General Sales Tax Act was interpreted as a whole to permit concessional tax only in the stated circumstances and to authorise the Government to notify goods excluded from the concession. The Court treated that notification power as operative, not redundant, and held that placing beedi leaves in the negative list was within the statutory scheme. The discrimination challenge also failed, because withdrawal of the concession was considered a permissible classification under the recognised taxing power. The Government Order was upheld and the writ petitions were dismissed. en-us Fri, 05 Nov 2004 00:00:00 +0530 Thu, 20 Feb 2014 14:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162177 Section 5-B of the Andhra Pradesh General Sales Tax Act was interpreted as a whole to permit concessional tax only in the stated circumstances and to authorise the Government to notify goods excluded from the concession. The Court treated that notification power as operative, not redundant, and held that placing beedi leaves in the negative list was within the statutory scheme. The discrimination challenge also failed, because withdrawal of the concession was considered a permissible classification under the recognised taxing power. The Government Order was upheld and the writ petitions were dismissed. Case-Laws VAT and Sales Tax Fri, 05 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162177