https://www.taxtmi.com/caselaws?id=106003 Article 276(2) imposes a constitutional ceiling on the amount recoverable in respect of any one person, but it does not prevent the Legislature from defining the taxable unit for profession tax. The power to levy profession tax under entry 60 of List II includes competence to create an artificial statutory deeming provision for assessment and collection, so long as the constitutional limit is respected. On that basis, the Andhra Pradesh provisions deeming each branch of a firm, company, corporation, society, club or association to be a separate person and separate assessee were analysed as a permissible method of fixing the tax unit, not as a breach of article 276(2). en-us Mon, 21 Jan 2008 00:00:00 +0530 Sat, 30 Nov 2013 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106003 Article 276(2) imposes a constitutional ceiling on the amount recoverable in respect of any one person, but it does not prevent the Legislature from defining the taxable unit for profession tax. The power to levy profession tax under entry 60 of List II includes competence to create an artificial statutory deeming provision for assessment and collection, so long as the constitutional limit is respected. On that basis, the Andhra Pradesh provisions deeming each branch of a firm, company, corporation, society, club or association to be a separate person and separate assessee were analysed as a permissible method of fixing the tax unit, not as a breach of article 276(2). Case-Laws VAT and Sales Tax Mon, 21 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106003