Supreme Court · 1994 INSC 323 · Decided 17 August 1994
M/S. Khadi and Villaged Soap Industries v. State of Haryana & Others
- Court
- Supreme Court of India
- Citation
- 1994 INSC 323 · [1994] SUPP. 2 S.C.R. 675
- Case number
- CIVIL APPEAL No. 4236/1991
- Decided
- 17 August 1994
- Bench
- J.S. VERMA, K. RAMASWAMY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 43
Headnote
VILLAGED SOAP INDUSTRIES v. STATE OF HARYANA & OTHERS AUGUST 17, 1994 [J.S. VERMA AND K. RAMASWAMY, JJ.) Hal)•a11a General Sales Tax Act, 1973-Section 13 (/}-Exemption from paymem of Sales Tax grallted to Khadi Ashram, Panipat and its ce11tralised units-Limit of exemption to other granted to Kliadi Ashram, Pa11ipat a11d its units under Sectio11 13 (I) of Haryana Ge11eral Sales Tax Act, 1973-Classification made between Khadi Ashram, Pa11ipat and other cooperative societies-Held: not discriminatory and viola- D tive of Anicle 14. Notification No. S.O. 153/H.A.
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