https://www.taxtmi.com/caselaws?id=259264 The amendment to the Second Schedule of the Tamil Nadu Value Added Tax Act fixed tax on liquor sales by FL-2 and FL-3 licensees at the third point of sale. The classification distinguished hotel and club licensees from TASMAC retail sales based on higher-priced sales, value additions and different customers, supporting a rational revenue and welfare objective without violating Articles 14 or 19(1)(g). The express power to amend schedules operated independently of the general rule-making power, so rules were not a condition precedent. The levy applied to third-sale turnover and was not 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 amendment to the Second Schedule of the Tamil Nadu Value Added Tax Act fixed tax on liquor sales by FL-2 and FL-3 licensees at the third point of sale. The classification distinguished hotel and club licensees from TASMAC retail sales based on higher-priced sales, value additions and different customers, supporting a rational revenue and welfare objective without violating Articles 14 or 19(1)(g). The express power to amend schedules operated independently of the general rule-making power, so rules were not a condition precedent. The levy applied to third-sale turnover and was not 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