https://www.taxtmi.com/caselaws?id=42081 Differential taxation of bread and biscuits under the Andhra Pradesh Sales Tax Act was treated as constitutionally valid because the legislative classification had a rational basis and was not shown to be arbitrary under Article 14. Multiple-point sales tax was not regarded as an unreasonable restriction on the right to conduct business under Article 19(1)(g). Concurrent excise duty and sales tax remained valid because they arise from distinct taxable events. The surcharge and overall tax scheme were also sustained, reflecting judicial deference to legislative judgment in fiscal policy absent a clear constitutional violation. en-us Tue, 24 Nov 1987 00:00:00 +0530 Wed, 15 Feb 2012 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42081 Differential taxation of bread and biscuits under the Andhra Pradesh Sales Tax Act was treated as constitutionally valid because the legislative classification had a rational basis and was not shown to be arbitrary under Article 14. Multiple-point sales tax was not regarded as an unreasonable restriction on the right to conduct business under Article 19(1)(g). Concurrent excise duty and sales tax remained valid because they arise from distinct taxable events. The surcharge and overall tax scheme were also sustained, reflecting judicial deference to legislative judgment in fiscal policy absent a clear constitutional violation. Case-Laws VAT and Sales Tax Tue, 24 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42081