T.G. VENKATARAMAN ETC. vs STATE OF MADRAS & ANR.

The Supreme Court upheld the taxation of 'cane jaggery' under the Madras General Sales Tax Act, 1959, while exempting 'palm jaggery', ruling that this distinction does not violate Article 14 of the Constitution as the two products are commercially different. The Court found no restriction on trade under Article 301 due to the tax on 'cane jaggery', and dismissed the claim of a colourable exercise of power by the legislature. The appeals against the High Court's dismissal were therefore rejected.