https://www.taxtmi.com/caselaws?id=251344 Concessional tax restricted to small-scale industrial units registered in Kerala was analysed as a public-interest measure promoting local industrial activity and employment. Article 301 operates subject to Articles 302, 303 and 304, and the State's statutory power to grant tax exemptions or reductions supports a reasonable classification of locally registered units. A home soda maker was analysed under the amended sales-tax entry for home appliances using its popular meaning, stated description and home-use utility. Applying ejusdem generis, it falls within the specific entry rather than the residuary entry; an earlier mistaken residuary assessment creates no 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 Concessional tax restricted to small-scale industrial units registered in Kerala was analysed as a public-interest measure promoting local industrial activity and employment. Article 301 operates subject to Articles 302, 303 and 304, and the State's statutory power to grant tax exemptions or reductions supports a reasonable classification of locally registered units. A home soda maker was analysed under the amended sales-tax entry for home appliances using its popular meaning, stated description and home-use utility. Applying ejusdem generis, it falls within the specific entry rather than the residuary entry; an earlier mistaken residuary assessment creates no vested right. Case-Laws VAT and Sales Tax Thu, 09 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251344