1998 (9) TMI 621

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..... s 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 less than ten lakh rupees but is less than two hundred lakh rupees. The notification dated March 31, .....

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..... 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 such that it could be considered to be unreasonable. In this regard various decisions of the apex Court we .....

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