https://www.taxtmi.com/caselaws?id=49465 The second proviso to section 10(2)(vib) of the Income-tax Act, 1922 excluded office appliances and road transport vehicles from development rebate. The Legislature may select subjects for taxation and classify machinery for rebate purposes, provided the classification is permissible. Distinguishing road transport vehicles from other machinery constituted a valid legislative classification rather than hostile discrimination. The exclusion therefore did not violate Article 14, and the constitutional challenge failed. en-us Tue, 16 Jan 1962 00:00:00 +0530 Sat, 14 Aug 2010 14:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49465 The second proviso to section 10(2)(vib) of the Income-tax Act, 1922 excluded office appliances and road transport vehicles from development rebate. The Legislature may select subjects for taxation and classify machinery for rebate purposes, provided the classification is permissible. Distinguishing road transport vehicles from other machinery constituted a valid legislative classification rather than hostile discrimination. The exclusion therefore did not violate Article 14, and the constitutional challenge failed. Case-Laws Income Tax Tue, 16 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49465