https://www.taxtmi.com/caselaws?id=279420 Rule 13(3) of the Foreign Liquor Rules, framed for tourism promotion, was analysed as creating unequal treatment by excluding new three-star hotels while retaining existing licensed hotels in the same class; the deletion of three-star hotels was treated as lacking a rational nexus with the stated policy objective and was struck down as violative of Article 14. Rule 13(3E), which imposed a distance-based bar on new FL-3 licences for star hotels, was likewise treated as discriminating between new and existing establishments and as obstructing fresh investment without a realistic connection to liquor reduction or tourism policy; it was also struck down under Article 14. The commentary concludes that eligible three-star and above, including heritage, hotels remained entitled to consideration under the unamended rule. en-us Fri, 27 Jul 2012 00:00:00 +0530 Sat, 16 Mar 2019 14:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279420 Rule 13(3) of the Foreign Liquor Rules, framed for tourism promotion, was analysed as creating unequal treatment by excluding new three-star hotels while retaining existing licensed hotels in the same class; the deletion of three-star hotels was treated as lacking a rational nexus with the stated policy objective and was struck down as violative of Article 14. Rule 13(3E), which imposed a distance-based bar on new FL-3 licences for star hotels, was likewise treated as discriminating between new and existing establishments and as obstructing fresh investment without a realistic connection to liquor reduction or tourism policy; it was also struck down under Article 14. The commentary concludes that eligible three-star and above, including heritage, hotels remained entitled to consideration under the unamended rule. Case-Laws VAT and Sales Tax Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279420