https://www.taxtmi.com/caselaws?id=162265 A constitutional equality challenge to item 58 of Schedule IV under the Andhra Pradesh Value Added Tax Act failed because the Legislature could validly classify fresh milk and pasteurised milk separately from skimmed milk powder and UHT milk. The Court treated the issue as one of rational classification under Article 14, not whether the latter products were forms of milk. Since skimmed milk powder and UHT milk were placed in a distinct statutory entry and the differentiation was not shown to be arbitrary or unconstitutional, the taxable entry was upheld and the exemption for fresh and pasteurised milk remained intact. en-us Fri, 17 Feb 2006 00:00:00 +0530 Fri, 28 Feb 2014 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162265 A constitutional equality challenge to item 58 of Schedule IV under the Andhra Pradesh Value Added Tax Act failed because the Legislature could validly classify fresh milk and pasteurised milk separately from skimmed milk powder and UHT milk. The Court treated the issue as one of rational classification under Article 14, not whether the latter products were forms of milk. Since skimmed milk powder and UHT milk were placed in a distinct statutory entry and the differentiation was not shown to be arbitrary or unconstitutional, the taxable entry was upheld and the exemption for fresh and pasteurised milk remained intact. Case-Laws VAT and Sales Tax Fri, 17 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162265