(1) An Impermissible avoidance arrangement means an arrangement,
the main purpose of which is to obtain a tax benefit, and it-.
The Supreme Court in its order in Indra Sawhney and others vs. Union of India observed that there is no constitutional or legal bar to State categorizing backward classes as backward or more backward and had further observed that if a State chooses to do it(sub-categorization),
it is not Impermissible in law.