https://www.taxtmi.com/caselaws?id=471806 Form C concessional interstate-purchase eligibility may be restricted by excluding mining because the facility is a policy benefit rather than a vested right. Article 14 permits fiscal classifications based on an intelligible differentia rationally connected to the statutory objective, while fiscal measures carry a presumption of constitutionality and allow broad policy latitude. Mining was not shown to be similarly situated to industries retaining the concession, making industry-based differentiation reasonable. Higher operating costs and the absence of input tax credit do not independently establish constitutional invalidity. The amended provision therefore validly excludes mining from the concessional Form C facility. en-us Thu, 13 Feb 2025 00:00:00 +0530 Sat, 19 Sep 2026 08:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471806 Form C concessional interstate-purchase eligibility may be restricted by excluding mining because the facility is a policy benefit rather than a vested right. Article 14 permits fiscal classifications based on an intelligible differentia rationally connected to the statutory objective, while fiscal measures carry a presumption of constitutionality and allow broad policy latitude. Mining was not shown to be similarly situated to industries retaining the concession, making industry-based differentiation reasonable. Higher operating costs and the absence of input tax credit do not independently establish constitutional invalidity. The amended provision therefore validly excludes mining from the concessional Form C facility. Case-Laws VAT / Sales Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471806