1998 (9) TMI 621

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....ct and the notification dated March 31, 1995 have been challenged in these petitions. The provisions of clause (xiii) of section 6-B(1) are as under: "6-B(1)(xiii) aggregate turnover in all goods not exceeding ten lakh rupees which shall be computed from the first day of commencement of business during any year of a dealer (other than a body corporate) whose total turnover in a year is not l....

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....ifying the body corporate differently and there is no nexus to the object sought to be achieved by law. It is submitted that the notification discriminates "body corporates" from other dealers. 3.. Arguments of both the learned counsel for the parties have been heard. While considering the discrimination it has to be seen whether the power has been exercised arbitrarily or the discrimination is....