https://www.taxtmi.com/caselaws?id=435186 The Karnataka HC considered whether a sugar industry was entitled to sales tax exemption on by-products such as molasses, bagasse and filter mud under the Industrial Policy 1996-2001. It found the petitioner and the comparator unit similarly situated in material respects, and noted that the State had already extended the same benefit to the comparator despite purchase tax deferment. No sustainable basis was shown for denying the petitioner identical treatment, so the refusal amounted to conscious discrimination between similarly placed industrial units and offended Article 14. The petitioner was therefore held entitled to the exemption, and the rejection order was set aside. en-us Fri, 03 Mar 2023 00:00:00 +0530 Wed, 15 Mar 2023 08:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435186 The Karnataka HC considered whether a sugar industry was entitled to sales tax exemption on by-products such as molasses, bagasse and filter mud under the Industrial Policy 1996-2001. It found the petitioner and the comparator unit similarly situated in material respects, and noted that the State had already extended the same benefit to the comparator despite purchase tax deferment. No sustainable basis was shown for denying the petitioner identical treatment, so the refusal amounted to conscious discrimination between similarly placed industrial units and offended Article 14. The petitioner was therefore held entitled to the exemption, and the rejection order was set aside. Case-Laws VAT and Sales Tax Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435186