https://www.taxtmi.com/caselaws?id=187044 Sales tax exemption for rayon or artificial silk fabrics did not extend to H.D.P.E. fabrics because the notification treated them as a distinct class based on raw material and end use. The exclusion was upheld as a reasonable fiscal classification, since taxation laws allow wide legislative discretion if the distinction has a rational nexus with the object of the scheme. H.D.P.E. fabrics were mainly used for packing materials, sacks and bags rather than human clothing, and the exclusion was consistent with the treatment of other non-clothing fabrics such as hessian, jute cloth and P.V.C. fabrics. The denial of exemption was therefore not violative of Article 14. en-us Mon, 17 Jul 1995 00:00:00 +0530 Fri, 07 Oct 2016 13:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187044 Sales tax exemption for rayon or artificial silk fabrics did not extend to H.D.P.E. fabrics because the notification treated them as a distinct class based on raw material and end use. The exclusion was upheld as a reasonable fiscal classification, since taxation laws allow wide legislative discretion if the distinction has a rational nexus with the object of the scheme. H.D.P.E. fabrics were mainly used for packing materials, sacks and bags rather than human clothing, and the exclusion was consistent with the treatment of other non-clothing fabrics such as hessian, jute cloth and P.V.C. fabrics. The denial of exemption was therefore not violative of Article 14. Case-Laws VAT and Sales Tax Mon, 17 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187044