https://www.taxtmi.com/caselaws?id=328299 A fiscal exemption under the Karnataka Value Added Tax Act, 2003 for liquor sold by specified licence holders was upheld as valid. The classification was treated as a separate class based on relevant tax considerations, including licence category, area of operation, and the extent of value addition in the sale of liquor. The differentiation was found to have a rational basis and a legitimate tax policy purpose, so it was not regarded as hostile discrimination. The challenge to the exemption notification failed and the writ petition was dismissed. en-us Mon, 25 Apr 2016 00:00:00 +0530 Wed, 01 Jun 2016 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328299 A fiscal exemption under the Karnataka Value Added Tax Act, 2003 for liquor sold by specified licence holders was upheld as valid. The classification was treated as a separate class based on relevant tax considerations, including licence category, area of operation, and the extent of value addition in the sale of liquor. The differentiation was found to have a rational basis and a legitimate tax policy purpose, so it was not regarded as hostile discrimination. The challenge to the exemption notification failed and the writ petition was dismissed. Case-Laws VAT and Sales Tax Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328299