M/S. KHADI & VILLAGE SOAP INDS. vs STATE OF HARYANA .

The Supreme Court examined the validity of Notification No. S.O. 153/H.A. 20/73/5.13787 under Section 13 of the Haryana General Sales Tax Act, 1973, which granted total sales tax exemption to Khadi Ashram, Panipat, while limiting other cooperative societies to an exemption of rupees five lakhs. The Court held that the classification was not discriminatory and did not violate Article 14 of the Constitution, as the Khadi Ashram had distinguishing features justifying its exemption. The appeals were dismissed, affirming the High Court's ruling.