https://www.taxtmi.com/caselaws?id=330559 Differential exemption under the Karnataka Value Added Tax Act was upheld as a valid fiscal classification because liquor dealers selling sealed bottles were not similarly situated to bar and restaurant licence holders selling liquor in pegs or glasses with added facilities and price variations. The classification was treated as based on intelligible differentia with a rational nexus to the tax object, and was not found discriminatory under Articles 14 or 19. The Court also held that the levy was on the sale of liquor as goods, not on services, ambience, or related charges, because the commercial form of the goods did not change the nature of the tax. en-us Mon, 04 Jul 2016 00:00:00 +0530 Fri, 29 Jul 2016 12:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330559 Differential exemption under the Karnataka Value Added Tax Act was upheld as a valid fiscal classification because liquor dealers selling sealed bottles were not similarly situated to bar and restaurant licence holders selling liquor in pegs or glasses with added facilities and price variations. The classification was treated as based on intelligible differentia with a rational nexus to the tax object, and was not found discriminatory under Articles 14 or 19. The Court also held that the levy was on the sale of liquor as goods, not on services, ambience, or related charges, because the commercial form of the goods did not change the nature of the tax. Case-Laws VAT and Sales Tax Mon, 04 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330559