1970 (4) TMI 125

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.... eight appeals by certificate arise out of a common judgment of the Rajasthan High Court dismissing the petitions under article 226 of the Constitution filed by the appellants. The appellants carry on the business, inter alia, of manufacture and sale of vests and underwear (banians and chaddies) out of knitted fabric. On January 31, 1958, a notification was issued by the State Government under section 4(2) of the Rajasthan Sales Tax Act, 1954, hereinafter called the "Act", exempting from tax the sale of any garment whether prepared within or imported from outside Rajasthan the value of which did not exceed Rs. 4 in a single piece. In spite of the aforesaid notification the authorities did not exempt from payment of sales tax the sale ....

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.... particular kind of garments were exempted whereas others of the same value were not given the benefit of exemption. It is well settled that although a taxing statute can be challenged on the ground of infringement of article 14 but in deciding whether the law challenged is discriminatory it has to be borne in mind that in matters of taxation the Legislature possesses large freedom in the matter of classification. Thus wide discretion can be exercised in selecting persons or objects which will be taxed and the statute is not open to attack on the mere ground that it taxes some persons or objects and not others. It is only when within the range of its selection the law operates unequally and cannot be justified on the basis of a valid classi....