EAST INDIA TOBACCO CO. vs STATE OF ANDHRA PRADESH

The Supreme Court upheld the Madras General Sales Tax (Andhra Amendment) Act, 1955, which imposed a tax on the sale of Virginia tobacco while exempting country tobacco. The Court ruled that the burden of proof lies on the party challenging the legislation to demonstrate that it is discriminatory and not based on valid classification, particularly in taxation matters. The Court found that the Act did not violate Article 14 of the Constitution as it did not operate unequally within its classification, and thus the tax on Virginia tobacco was constitutional.