1987 (11) TMI 79

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0-8019 of 1987 - -<br>CST, VAT & Sales Tax<br>Sabyasachi Mukharji and S. Ranganathan, JJ. C. Seetharamiah, Senior Advocate (T.V.S.N. Chari, Miss Vrinda Grover and C.H. Badri Nath, Advocates, with him), for the respondents. B. Kanta Rao, Advocate, for the petitioners. [Judgment per : Sabyasachi Mukharji, J.]. - W.P. Nos. 5117/81, 3656-84/82, 5241-5260/83 and 7340/81. - These four batches of Writ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rs v. Municipal Corporation of the City of Ahmedabad and others [1967 (2) SCR 679]. We do not find any proposition in those decisions in support of this contention of the petitioners. The decision of the Allahabad High Court in Annapurna Biscuit (Mfg.) Co. and Another v. The State of U.P. and Another - 1978 ELT (J 657) = 1975 (30) S.T.C. 127, does not deal with this contention at all. 2. The seco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hese contentions raised on behalf of the petitioners have been negatived by this Court in the aforesaid decision. 5. We reiterate that the economic wisdom of a tax or lack of it are within the exclusive domain of the Legislature. The only question for the Court to consider is whether there is rationality in that behalf of the Legislature that capacity to pay the tax increases by and large with an....