Supreme Court of India · 1962-01-16
M/s. STEELWORTH LTD. vs STATE OF ASSAM
- Citation / case number
- SC 1961/125
- Court
- Supreme Court of India
- Petitioner
- M/s. STEELWORTH LTD.
- Respondent
- STATE OF ASSAM
- Author
- B.P. SINHAL. KAPUR,M. HIDAYATULLAHC. SHAHR. MUDHOLKAR
- Bench
- B.P. SINHA, CJ,J.L. KAPUR,M. HIDAYATULLAH,J.C. SHAH,J.R. MUDHOLKAR
Judgment text excerpt
The Supreme Court upheld the constitutional validity of the Assam Sales Tax (Amendment) Act, 1960, which amended Section 15 of the Assam Sales Tax Act, 1947, by deleting certain exemptions for manufacturers. The Court ruled that the legislature has the authority to determine tax policy and that the amendment did not constitute unreasonable discrimination under Articles 14 and 19(1)(f) of the Constitution. The petitioner failed to demonstrate that the tax imposition was an unreasonable restriction on the right to carry on trade.