https://www.taxtmi.com/caselaws?id=172984 Industrial salt was treated as distinct from edible common salt, and the classification was upheld because taxation allows a wide field for intelligible differentia with a rational nexus to the levy's object. The retrospective validating law was also sustained since it applied uniformly to a legally identifiable class of industrial importers and was not invalid merely because one undertaking was the only practical target. Octroi was characterised as a regulatory and compensatory levy on entry of goods for local use, so it did not infringe the freedom of trade or the right to carry on business; the refund claim was further weakened by unjust enrichment. en-us Fri, 07 Feb 2003 00:00:00 +0530 Mon, 07 Sep 2015 10:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172984 Industrial salt was treated as distinct from edible common salt, and the classification was upheld because taxation allows a wide field for intelligible differentia with a rational nexus to the levy's object. The retrospective validating law was also sustained since it applied uniformly to a legally identifiable class of industrial importers and was not invalid merely because one undertaking was the only practical target. Octroi was characterised as a regulatory and compensatory levy on entry of goods for local use, so it did not infringe the freedom of trade or the right to carry on business; the refund claim was further weakened by unjust enrichment. Case-Laws Indian Laws Fri, 07 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172984