S. KODAR vs STATE OF KERALA

The Supreme Court upheld the constitutionality of the Tamil Nadu Additional Sales Tax Act, 1970, stating that as long as a tax retains its character and does not amount to confiscation of property, its reasonableness is beyond judicial review. The Court clarified that the inability of a dealer to pass on the tax to the purchaser does not infringe upon their fundamental rights under Article 19(1)(f) or 19(1)(g). The Court emphasized that legislative classification of tax burdens based on turnover is reasonable and aligns with the objective of social justice.