There is no distinction between poor and middle/upper class under VAT. How would you justify?

There is no distinction between poor and middle/upper class under VAT.
How would you justify?

VAT exemptions on basic food items, charities and public sector health and education, will basically benefit the lower strata of society. Meanwhile, domestic resource mobilization through economic documentation and consequential increase in state earnings will stimulate equitable socio-economic development in society. Just taxes always redistribute resources from rich to poor without hurting opportunities for prosperity at individual level.