https://www.taxtmi.com/caselaws?id=161050 A deeming provision treating each branch of a firm, company, corporation, society, club or association as a separate taxable unit for profession tax was upheld. The Court held that Article 276(2) permits State taxation subject to the constitutional ceiling per person, and the Legislature may create artificial classifications for levy and collection so long as the ceiling is not exceeded. It also held that the classification was neither hostile nor irrational, and that the provisions were not arbitrary or violative of Article 14. The constitutional challenge therefore failed, and the branch-wise deeming fiction was affirmed as a valid fiscal device. en-us Wed, 11 Jul 2001 00:00:00 +0530 Mon, 30 Dec 2013 16:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161050 A deeming provision treating each branch of a firm, company, corporation, society, club or association as a separate taxable unit for profession tax was upheld. The Court held that Article 276(2) permits State taxation subject to the constitutional ceiling per person, and the Legislature may create artificial classifications for levy and collection so long as the ceiling is not exceeded. It also held that the classification was neither hostile nor irrational, and that the provisions were not arbitrary or violative of Article 14. The constitutional challenge therefore failed, and the branch-wise deeming fiction was affirmed as a valid fiscal device. Case-Laws VAT and Sales Tax Wed, 11 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161050