Supreme Court · 2008 INSC 77 · Decided 21 January 2008
Karnataka Bank LTD. v. State of A.P. & ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 77 · [2008] 1 S.C.R. 986
- Case number
- CIVIL APPEAL No. 1994/2002
- Decided
- 21 January 2008
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 276(2), 276
Headnote
-~ Andhra Pradesh Tax on Professions, trades, Callings and ~ Employments Act, 1987 - s. 2 (b} Explanation and First Schedule Explanation No. 1 - Levy of profession tax - On the c branches of a company - Treating them as a 'person' - Constitutional validity of - Held: Inclusion of the branches in violate Article 276 (2) of the Constitution - State legislature is competent to make law in respect of profession tax by virtue of Entry 60 of List II of Seventh Schedule - The power to make law on the tax also D ~ includes power to .determine the persons who are liable to pay such tax -
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