https://www.taxtmi.com/caselaws?id=251344 A State tax concession confined to small-scale industrial units registered within Kerala was treated as a permissible classification in public interest, because Article 301 operates subject to the constitutional scheme and the restriction was not found discriminatory or ultra vires. The note also states that classification of a "home soda maker" turned on its popular meaning and amended tariff entry, and the product was treated as a home appliance under entry 116 rather than under the residuary entry. Prior mistaken assessment under the residuary head did not create any vested right. en-us Thu, 09 Feb 2012 00:00:00 +0530 Thu, 11 Sep 2014 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251344 A State tax concession confined to small-scale industrial units registered within Kerala was treated as a permissible classification in public interest, because Article 301 operates subject to the constitutional scheme and the restriction was not found discriminatory or ultra vires. The note also states that classification of a "home soda maker" turned on its popular meaning and amended tariff entry, and the product was treated as a home appliance under entry 116 rather than under the residuary entry. Prior mistaken assessment under the residuary head did not create any vested right. Case-Laws VAT and Sales Tax Thu, 09 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251344