Supreme Court · 1987 INSC 345 · Decided 24 November 1987

Sadiq Bakery ETC. v. State of A.P. & ORS.

Court
Supreme Court of India
Citation
1987 INSC 345 · [1988] 2 S.C.R. 7
Case number
WRIT PETITION (CIVIL) No. 5117/1981
Decided
24 November 1987
Bench
SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
Outcome
Dismissed
Case type
Writ / Constitutional
Acts & sections cited
Constitution Article 14, 19(1)(b), 19(1)(g), 32

Headnote

B Constitution of India, 1950: Articles 14 and 19(1)(b)-Sales Tax-Different rates for bread and biscuits-A. P. Sales Tax Act, 1952 Schedule I Item Nos. 117 and 129-Validity of. Andhra Pradesh Sales Tax Act, 1957: Schedule I Item Nos. I I7 C & 129-Bread and biscuits-Imposition of sales tax at Economic wisdom of a tax or lack of it-Within the exclusive domain of the legislature-Court to see that capacity to pay tax increases by and large with increase of receipts. D In a batch of Writ Petitions filed in this Court the petitioners challenged the imposition of sales tax and

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