1987 (11) TMI 79 - SC - VAT and Sales Tax

Summary

The Supreme Court dismissed writ petitions challenging the imposition of sales tax on bread, rusk, and bun under the A.P. Sales Tax Act, 1957. The court rejected contentions that bread and biscuits should not be differently taxed and that multiple point tax violates Article 19(1)(g) of the Constitution. The court held that the economic wisdom of the tax is within the legislature's domain and found the imposition to be rational and in line with social justice. The petitions were dismissed, and no costs were awarded.