https://www.taxtmi.com/caselaws?id=456700 The Kerala HC upheld the constitutional validity of tax provisions classifying medicated talcum powder under entries subjecting it to 20% tax rate versus medicines taxed at 8%. The petitioner challenged the classification of prickly heat powder (Nycil brand) as medicated talcum powder under KGST Act entries 127 (1992-1999) and 144 (2000-2005), claiming violation of Articles 14, 19(1)(g) and 265. The HC ruled that fiscal measures in taxing statutes cannot be deemed arbitrary despite being harsh, and legislative provisions cannot be struck down lightly without substantial evidence of unconstitutionality. The petition was dismissed. en-us Tue, 10 Jan 2017 00:00:00 +0530 Fri, 09 Aug 2024 00:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456700 The Kerala HC upheld the constitutional validity of tax provisions classifying medicated talcum powder under entries subjecting it to 20% tax rate versus medicines taxed at 8%. The petitioner challenged the classification of prickly heat powder (Nycil brand) as medicated talcum powder under KGST Act entries 127 (1992-1999) and 144 (2000-2005), claiming violation of Articles 14, 19(1)(g) and 265. The HC ruled that fiscal measures in taxing statutes cannot be deemed arbitrary despite being harsh, and legislative provisions cannot be struck down lightly without substantial evidence of unconstitutionality. The petition was dismissed. Case-Laws VAT and Sales Tax Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456700