https://www.taxtmi.com/caselaws?id=259264 The article explains that the Tamil Nadu VAT amendment taxing liquor sold by FL-2 and FL-3 licensees at the third point of sale was upheld as a valid revenue measure. It states that the classification between TASMAC's retail sale and hotel or club sales was treated as rational, because the licensed outlets formed a distinct class with different customers and value additions, so no Article 14 or Article 19(1)(g) violation was found. It also notes that amendment of the Second Schedule under the Act's express power was competent without resort to rules, and that the levy was not treated as impermissible double taxation or tax on tax. en-us Tue, 31 Mar 2015 00:00:00 +0530 Tue, 05 May 2015 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259264 The article explains that the Tamil Nadu VAT amendment taxing liquor sold by FL-2 and FL-3 licensees at the third point of sale was upheld as a valid revenue measure. It states that the classification between TASMAC's retail sale and hotel or club sales was treated as rational, because the licensed outlets formed a distinct class with different customers and value additions, so no Article 14 or Article 19(1)(g) violation was found. It also notes that amendment of the Second Schedule under the Act's express power was competent without resort to rules, and that the levy was not treated as impermissible double taxation or tax on tax. Case-Laws VAT and Sales Tax Tue, 31 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259264