https://www.taxtmi.com/caselaws?id=168827 A levy of circumstances and property tax was treated as a composite tax on a person's financial status, not as a tax on income, so the Article 276(2) ceiling did not apply. The Court held that income or turnover used for assessment was only a measure, not the subject of the impost, and the levy remained distinct from income-tax. It was also held to fall within State legislative competence under List II, including entries relating to lands and buildings and professions, trades, callings and employments, so Article 277 was unnecessary to sustain it. en-us Mon, 10 Mar 1980 00:00:00 +0530 Tue, 31 Mar 2015 10:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168827 A levy of circumstances and property tax was treated as a composite tax on a person's financial status, not as a tax on income, so the Article 276(2) ceiling did not apply. The Court held that income or turnover used for assessment was only a measure, not the subject of the impost, and the levy remained distinct from income-tax. It was also held to fall within State legislative competence under List II, including entries relating to lands and buildings and professions, trades, callings and employments, so Article 277 was unnecessary to sustain it. Case-Laws Indian Laws Mon, 10 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168827