https://www.taxtmi.com/caselaws?id=42081 Differential taxation of bread and biscuits under the Andhra Pradesh Sales Tax Act was upheld because the legislative classification was not shown to be irrational, so the Article 14 challenge failed. The levy of multiple point tax was also sustained, as it did not unreasonably restrict the right to carry on business under Article 19(1)(g). The coexistence of excise duty and sales tax on the same goods did not invalidate the levy because the two taxes arise from different taxable events. The surcharge and overall tax structure were likewise held to have a rational fiscal basis, reflecting judicial deference to legislative judgment in taxation matters. 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 upheld because the legislative classification was not shown to be irrational, so the Article 14 challenge failed. The levy of multiple point tax was also sustained, as it did not unreasonably restrict the right to carry on business under Article 19(1)(g). The coexistence of excise duty and sales tax on the same goods did not invalidate the levy because the two taxes arise from different taxable events. The surcharge and overall tax structure were likewise held to have a rational fiscal basis, reflecting judicial deference to legislative judgment in taxation matters. Case-Laws VAT and Sales Tax Tue, 24 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42081