https://www.taxtmi.com/caselaws?id=24568 The court upheld the constitutionality of sections 44AC and 206C of the Income-tax Act, 1961, dismissing the writ petitions challenging the tax on commodities like alcoholic beverages, beedi leaves, and timber. It affirmed the legislative competence of the Union to levy such taxes and rejected claims of discrimination, citing the unique nature of the taxed commodities and the need for anti-evasion measures. The court concluded that the provisions were valid and advised the petitioners to seek redress through other means, finding no substantial grounds for declaring the tax unconstitutional. en-us Fri, 17 Feb 1989 00:00:00 +0530 Thu, 21 Jan 2010 09:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24568 The court upheld the constitutionality of sections 44AC and 206C of the Income-tax Act, 1961, dismissing the writ petitions challenging the tax on commodities like alcoholic beverages, beedi leaves, and timber. It affirmed the legislative competence of the Union to levy such taxes and rejected claims of discrimination, citing the unique nature of the taxed commodities and the need for anti-evasion measures. The court concluded that the provisions were valid and advised the petitioners to seek redress through other means, finding no substantial grounds for declaring the tax unconstitutional. Case-Laws Income Tax Fri, 17 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24568