https://www.taxtmi.com/caselaws?id=162890 Fixation of tax rates and commodity classification under the A.P. Value Added Tax Act remains primarily a legislative function. Judicial interference is warranted only where a clear hostile discrimination or other constitutionally impermissible classification is shown, and no such factual foundation was established here. The Court also noted that recommendations of an empowered committee cannot control the Legislature or override the statutory tax structure. On that basis, the challenge to tea's inclusion in Schedule V and the request to tax it at 4% failed, and the 12.5% levy was not struck down. en-us Sat, 18 Mar 2006 00:00:00 +0530 Tue, 18 Mar 2014 15:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162890 Fixation of tax rates and commodity classification under the A.P. Value Added Tax Act remains primarily a legislative function. Judicial interference is warranted only where a clear hostile discrimination or other constitutionally impermissible classification is shown, and no such factual foundation was established here. The Court also noted that recommendations of an empowered committee cannot control the Legislature or override the statutory tax structure. On that basis, the challenge to tea's inclusion in Schedule V and the request to tax it at 4% failed, and the 12.5% levy was not struck down. Case-Laws VAT and Sales Tax Sat, 18 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162890