https://www.taxtmi.com/caselaws?id=22091 A flat profession tax on companies under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 was treated as a valid fiscal classification because companies form a separate legal class from individuals. The absence of profession-wise sub-classification for companies did not violate equality principles, since taxation may rest on substantial distinctions with a fair relation to the levy's object. A flat rate was also not unconstitutional merely because a graded structure or further classification based on paying capacity could have been adopted. The common constitutional challenge to the profession tax entry therefore failed. en-us Tue, 18 Jun 1991 00:00:00 +0530 Sat, 14 Jan 2012 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22091 A flat profession tax on companies under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 was treated as a valid fiscal classification because companies form a separate legal class from individuals. The absence of profession-wise sub-classification for companies did not violate equality principles, since taxation may rest on substantial distinctions with a fair relation to the levy's object. A flat rate was also not unconstitutional merely because a graded structure or further classification based on paying capacity could have been adopted. The common constitutional challenge to the profession tax entry therefore failed. Case-Laws Indian Laws Tue, 18 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22091