https://www.taxtmi.com/caselaws?id=27248 Article 14 permits reasonable classification only where there is an intelligible differentia with a rational nexus to the statute's object. Applied to exemption from entertainment tax under the Bengal Amusement Tax Act, 1922, the statutory criterion after amendment was whether the entertainment served a social, educational or scientific purpose. A notification that further divided group theatre, amateur theatre or amateur jatra from professional theatre by reviving considerations of profit motive and artist remuneration was held to have no rational connection with that object. The notification was therefore unconstitutional and unenforceable, and the assessee's challenge succeeded. en-us Wed, 27 Jun 1984 00:00:00 +0530 Thu, 11 Feb 2010 16:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27248 Article 14 permits reasonable classification only where there is an intelligible differentia with a rational nexus to the statute's object. Applied to exemption from entertainment tax under the Bengal Amusement Tax Act, 1922, the statutory criterion after amendment was whether the entertainment served a social, educational or scientific purpose. A notification that further divided group theatre, amateur theatre or amateur jatra from professional theatre by reviving considerations of profit motive and artist remuneration was held to have no rational connection with that object. The notification was therefore unconstitutional and unenforceable, and the assessee's challenge succeeded. Case-Laws Income Tax Wed, 27 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27248