Supreme Court · 1974 INSC 77 · Decided 2 April 1974
The Amalgamated Tea Estate CO. LTD. ETC. v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 1974 INSC 77 · [1974] 3 S.C.R. 820
- Case number
- WRIT PETITION (CIVIL) No. 2/1971
- Decided
- 2 April 1974
- Bench
- A.N. RAY, P. JAGANMOHAN REDDY, S.N. DWIVEDI, P.K. GOSWAMI, R.S. SARKARIA (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 32; Companies Act; Income Tax Act
Headnote
TEA ESTATE CO. LTD. ETC. A v. STATE OF KERALA April 2, 1974 [A. N. RAIY, C.J., P. JAGANMOllAN REDDY, s. N. DWJVEDI, P. K. GOSWAMI AND R. S. SARICARIA, 1J,J Constit11tion of India. A.rt. 14-Classificati"n test if inflexible and doctrlnairi. Kera/a Agric11/t11ral Income Tax Act, Agricultural Income-tax Act, 1950 ,M amended by the Amendment Act of 1970. ·n1e Act has fixed a graJ\1ated scaJe on 3Ji:ri:ul­ htral income tax to a minimum of 65% on domestic companies anJ a flat rate: of 75% of. the total incorne on foreign companies. The petitioner.1 contended
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