https://www.taxtmi.com/caselaws?id=26018 A challenge to the Tamil Nadu Agricultural Income-tax Act, 1955, questioned the substituted definition of "standard acre", which clubbed banana, coconut and sugarcane for tax purposes, as violating Article 14. The article explains that in taxation matters the Legislature has wide discretion to choose the basis and structure of classification, and a classification will fail only if hostile discrimination or unequal treatment of similarly situated persons is clearly shown. On the facts discussed, no convincing element of arbitrary discrimination was established, and the legislative object of taxing cash crops at a higher slab supported the amendment. The impugned order under section 65(5), based on the amended definition, was therefore upheld. en-us Thu, 03 Jul 1986 00:00:00 +0530 Tue, 02 Feb 2010 12:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26018 A challenge to the Tamil Nadu Agricultural Income-tax Act, 1955, questioned the substituted definition of "standard acre", which clubbed banana, coconut and sugarcane for tax purposes, as violating Article 14. The article explains that in taxation matters the Legislature has wide discretion to choose the basis and structure of classification, and a classification will fail only if hostile discrimination or unequal treatment of similarly situated persons is clearly shown. On the facts discussed, no convincing element of arbitrary discrimination was established, and the legislative object of taxing cash crops at a higher slab supported the amendment. The impugned order under section 65(5), based on the amended definition, was therefore upheld. Case-Laws Income Tax Thu, 03 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26018