https://www.taxtmi.com/caselaws?id=163918 A delegation power allowing the State to add to or enlarge an exemption entry in Schedule A also permitted the introduction of a limiting condition that the goods be manufactured or produced in India, so the notification was valid and not ultra vires. The Court also upheld the classification between domestically produced fabrics and imported fabrics, applying the intelligible differentia and rational nexus test and treating the sales tax law as a revenue measure. The source-based distinction was held reasonable, and the challenge under Articles 14, 301, 303 and 304 failed. en-us Fri, 03 Jul 2009 00:00:00 +0530 Thu, 06 Nov 2014 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163918 A delegation power allowing the State to add to or enlarge an exemption entry in Schedule A also permitted the introduction of a limiting condition that the goods be manufactured or produced in India, so the notification was valid and not ultra vires. The Court also upheld the classification between domestically produced fabrics and imported fabrics, applying the intelligible differentia and rational nexus test and treating the sales tax law as a revenue measure. The source-based distinction was held reasonable, and the challenge under Articles 14, 301, 303 and 304 failed. Case-Laws VAT and Sales Tax Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163918