1986 (7) TMI 48

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..... petitioner expresses a grievance with reference to the classification of " standard acre " under section 2(vv)(vi) of the Act, which reads as follows: " ' standard acre ' means-one-half of an acre of land used for growing banana, coconut or sugarcane. " The above provision is the one substituted by the Tamil Nadu Act XXXII of 1979. Originally, " standard acre " for coconut was defined as foll .....

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..... d that by wiping out the distinction regarding different lopes of coconut-bearing trees, an element of unequal treatment is introduced. In yet another place, it is claimed that the Amendment Act has made inroads into the classification and has done away with the classification, referring to the classification of growing coconut by Government source of irrigation or otherwise. It must be remembered .....

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..... ne which articles should be taxed and in what manner and at what rate. It is for the person who assails legislation as discriminatory to establish that it is not based on a valid classification and this burden is all the more heavier when the legislation under attack is a taxing statute. So long as the power to tax is there, it is open to the Legislature to decide the basis of taxation and to alte .....

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