https://www.taxtmi.com/caselaws?id=168827 Circumstances and property tax is characterised as a composite levy on a person's overall financial position or status, rather than as a tax on income. Income or turnover may serve as an assessment measure without becoming the subject of the impost; accordingly, the constitutional ceiling for taxes on professions, trades, callings and employments does not invalidate the levy as an income tax. Legislative competence may arise under State List entries covering lands and buildings, professions and related local subjects, without reliance on residuary power or Article 277. 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 Circumstances and property tax is characterised as a composite levy on a person's overall financial position or status, rather than as a tax on income. Income or turnover may serve as an assessment measure without becoming the subject of the impost; accordingly, the constitutional ceiling for taxes on professions, trades, callings and employments does not invalidate the levy as an income tax. Legislative competence may arise under State List entries covering lands and buildings, professions and related local subjects, without reliance on residuary power or Article 277. Case-Laws Indian Laws Mon, 10 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168827