TaxTMI 
TaxTMI 
1994 (8) TMI 231
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....te, 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. 13/87 dated December 30, 1987 (annexure P2) whic....
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.... 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 that there is no discrimination inasmuch as the ....
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....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. In the counter-affidavit of the State of Haryana, ....
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....hat 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 of turnover apart from the other distinguishing featu....