9911796707
TMI Blog1997 (7) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... ere registered as societies with the object to improve the economic, moral and social standards of villagers in the area of operation of the institution, to alleviate poverty and bring about better living conditions, mutual co-operation and unity among the villagers and in general rural development by implementing the khadi and village industries programme. The petitionerorganisations are carrying on their activities on no profit no loss basis. Work is carried out by them as per directions and policies laid down by the Khadi and Village Industries Commission from time to time. As khadi and village industries, which are mainly cottage industries cannot compete in the market with the products manufactured by the large and medium scale indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at, and its decentralised units. It was granted exemption from payment of sales tax without any limit on its turnover. With effect from September 14, 1992, exemption from payment of sales tax has been granted without any limit to all the co-operative societies which have been certified to be genuine by the commission constituted under the Act. 3.. This petition has been filed seeking a mandamus directing the respondents to extend the same benefit as was extended to the Khadi Ashram, Panipat, and its decentralised units. It has been stated that the notification dated December 30, 1987, granting exemption from payment of sales tax to the Khadi Ashram, Panipat, and its decentralised units, without any limit on the turnover was discriminatory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in this petition, on the ground of discrimination. The point before their Lordships was 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 question posed was answered in the negative by the Supreme Court and it was held that the classification made between the Khadi Ashram, Panipat and its units vis-a-vis other co-operative societies was not either discriminatory or violative of article 14 of the Constitution of India. It was held that the classification made on the basis of turnover apart from the other distinguishing features of Khadi Ashram, Panipat and its units justifies putting them in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
