1998 (9) TMI 621 - HC - VAT and Sales Tax

Summary

The High Court of Karnataka upheld the validity of clause (xiii) of section 6-B(1) of the Karnataka Sales Tax Act and a related notification dated March 31, 1995. The court dismissed the petitions challenging these provisions, stating that there was no basis for discriminating against body corporates and that the classification was reasonable. The court found no violation of Article 14 of the Constitution of India.