https://www.taxtmi.com/caselaws?id=245003 A liquor licensing policy may be revised by the State, and the deletion of three-star hotels from FL-3 eligibility was upheld as a valid policy reassessment under the regulatory scheme. However, the distance restriction introduced in Rule 13(3E) was struck down because it lacked a rational nexus with the stated objectives of public health and tourism promotion and operated arbitrarily in the circumstances, particularly where existing bar hotels were themselves non-standard and repeatedly regularised. The challenge therefore succeeded only in part: the exclusion of three-star hotels stood, while the distance-based restriction was invalidated under Article 14. en-us Wed, 05 Mar 2014 00:00:00 +0530 Sat, 15 Mar 2014 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245003 A liquor licensing policy may be revised by the State, and the deletion of three-star hotels from FL-3 eligibility was upheld as a valid policy reassessment under the regulatory scheme. However, the distance restriction introduced in Rule 13(3E) was struck down because it lacked a rational nexus with the stated objectives of public health and tourism promotion and operated arbitrarily in the circumstances, particularly where existing bar hotels were themselves non-standard and repeatedly regularised. The challenge therefore succeeded only in part: the exclusion of three-star hotels stood, while the distance-based restriction was invalidated under Article 14. Case-Laws VAT and Sales Tax Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245003