https://www.taxtmi.com/caselaws?id=168534 Section 6 of the Kerala Forest Produce (Fixation of Selling Price) Act, 1978 was upheld as a valid classification because the exemption was confined to specified Government-owned companies and limited co-operative societies, was available only in public interest, and had a rational nexus with the Act's economic objective of fixing a minimum selling price for forest produce. The exemption notification issued under that provision was also sustained, as it was shown to have been made within the statutory power and consistent with the policy of the Act. The High Court's contrary view on Article 14 and the notification was set aside, and the challenge to the statutory exemption failed. en-us Wed, 16 Apr 1986 00:00:00 +0530 Wed, 11 Mar 2015 15:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168534 Section 6 of the Kerala Forest Produce (Fixation of Selling Price) Act, 1978 was upheld as a valid classification because the exemption was confined to specified Government-owned companies and limited co-operative societies, was available only in public interest, and had a rational nexus with the Act's economic objective of fixing a minimum selling price for forest produce. The exemption notification issued under that provision was also sustained, as it was shown to have been made within the statutory power and consistent with the policy of the Act. The High Court's contrary view on Article 14 and the notification was set aside, and the challenge to the statutory exemption failed. Case-Laws Indian Laws Wed, 16 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168534