AHMEDABAD MANUFACTURING & CALICO PRINTING CO., LTD. vs STATE OF GUJARAT & ORS.

The Supreme Court addressed the constitutionality of the Gujarat Education Cess Act, 1962, under Article 14 of the Constitution, ruling that the different methods of levying cess in three zones of Ahmedabad did not inherently result in discrimination. The Court held that Section 12 of the Cess Act remained valid despite challenges regarding the assessment book's preparation, as it could adapt to new valuations. The Court concluded that a double imposition in the middle zone was not unconstitutional unless it could be shown to disproportionately burden landholders compared to other zones.