https://www.taxtmi.com/caselaws?id=175567 Section 21(3) of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961 is discussed as conferring a discretionary power on the Government to grant or refuse exemption from purchase tax. The majority view accepts that a general policy may guide that discretion if it is relevant to the statutory object and not arbitrary, and treats confinement of exemption to co-operative sugar factories as a rational classification. The dissent views that policy as lacking nexus with the Act's purpose and as preventing consideration of individual applications on their merits. en-us Mon, 17 Dec 1973 00:00:00 +0530 Thu, 26 Nov 2015 17:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175567 Section 21(3) of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961 is discussed as conferring a discretionary power on the Government to grant or refuse exemption from purchase tax. The majority view accepts that a general policy may guide that discretion if it is relevant to the statutory object and not arbitrary, and treats confinement of exemption to co-operative sugar factories as a rational classification. The dissent views that policy as lacking nexus with the Act's purpose and as preventing consideration of individual applications on their merits. Case-Laws Indian Laws Mon, 17 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175567