1994 (8) TMI 231

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....tra, Advocate) and Uma Datta, Advocate, for the respondents.   G. Vishwanathan Iyer, Senior Advocate (Prem Malhotra, Advocate, with him), for the appellants.   --------------------------------------------------   The judgment of the Court was delivered by   J.S. VERMA, J.-The challenge in these appeals is to a part of the Notification No. S.O. 153/H.A. 20/73/S. 13/8....

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....the exemption limit of rupees five lakhs has been raised to rupees 30 lakhs. There is no grievance for the period subsequent to April 1, 1992. The only question, therefore, is: Whether the classification made between the Khadi Ashram, Panipat, and its units and the other co-operative societies is discriminatory and violative of article 14 of the Constitution of India. The High Court has held th....

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....on can be given under section 13 of the Act and the object of promotion of khadi envisaged by the directive principle in article 43 of the Constitution permits such a classification placing the Khadi Ashram, Panipat, and its units in the State of Haryana in a distinct class. He also submitted that it is significant that no challenge to this classification has been made by any other khadi unit. ....

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....rbitrariness in the context. It has also been held that a classification is permissible in a taxing statute of dealers on the basis of different turnovers for levying varying rates of sales tax. Adverting to the earlier decisions, this has been summarised in Kerala Hotel & Restaurant Association v. State of Kerala [1990] 77 STC 253 (SC); [1990] 2 SCC 502. Thus, a classification made on the basis o....