https://www.taxtmi.com/caselaws?id=163149 Cycle parts not specifically covered by the concessional entry in the Kerala VAT Third Schedule could be taxed under the residuary charging provision at 12.5%, because the entry listed only selected bicycle components and did not use any residual expression to extend the lower rate to all parts. The Court also held that section 6(1)(d) authorised taxation of residuary items without a separate notification. The differential rate between specified bicycle components and other cycle parts was not, by itself, discriminatory or violative of article 14, since no arbitrariness or hostile discrimination was shown. The higher-rate levy on the unenumerated parts was therefore upheld. en-us Tue, 19 Feb 2008 00:00:00 +0530 Fri, 12 Dec 2014 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163149 Cycle parts not specifically covered by the concessional entry in the Kerala VAT Third Schedule could be taxed under the residuary charging provision at 12.5%, because the entry listed only selected bicycle components and did not use any residual expression to extend the lower rate to all parts. The Court also held that section 6(1)(d) authorised taxation of residuary items without a separate notification. The differential rate between specified bicycle components and other cycle parts was not, by itself, discriminatory or violative of article 14, since no arbitrariness or hostile discrimination was shown. The higher-rate levy on the unenumerated parts was therefore upheld. Case-Laws VAT and Sales Tax Tue, 19 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163149