https://www.taxtmi.com/caselaws?id=164598 Fiscal classification of kerosene for sales tax purposes was treated as valid where the schedule, given statutory force by notification and amendment, separately identified kerosene and white kerosene (superior kerosene oil) for different rates. The differential treatment was upheld because fiscal legislation permits wide classification latitude and the distinction had a rational basis linked to commercial use and prevention of misuse and black marketing in the public distribution system. The earlier exemption from surcharge and resale tax for kerosene was held not to survive the amended schedule, since an exemption notification must yield to the later statutory entry. White kerosene was therefore liable to surcharge and resale tax. en-us Wed, 23 Dec 2009 00:00:00 +0530 Sat, 18 Oct 2014 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164598 Fiscal classification of kerosene for sales tax purposes was treated as valid where the schedule, given statutory force by notification and amendment, separately identified kerosene and white kerosene (superior kerosene oil) for different rates. The differential treatment was upheld because fiscal legislation permits wide classification latitude and the distinction had a rational basis linked to commercial use and prevention of misuse and black marketing in the public distribution system. The earlier exemption from surcharge and resale tax for kerosene was held not to survive the amended schedule, since an exemption notification must yield to the later statutory entry. White kerosene was therefore liable to surcharge and resale tax. Case-Laws VAT and Sales Tax Wed, 23 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164598