JAIPUR HOSIERY MILLS (P) LTD., JAIPUR vs THE STATE OF RAJASTHAN & OTHERS.

The Supreme Court examined the validity of notifications issued under Section 4(2) of the Rajasthan Sales Tax Act, 1950, which exempted certain garments from sales tax but excluded hosiery products. The Court held that while a taxing statute can be challenged under Article 14 of the Constitution, the legislature has broad discretion in classification for taxation. It concluded that the High Court erred in determining whether vests and underwears were hosiery products, as this was a matter for assessing authorities, not the judiciary.