VRAJLAL MANILAL AND CO. AND ANOTHER vs STATE OF MADHYA PRADESH AND ANOTHER

The Supreme Court examined the validity of amendments to the Madhya Pradesh General Sales Tax Act, 1958, specifically Section 8(1), which treated tendu leaves differently from other raw materials, imposing a higher tax rate. The Court held that the amendments did not violate Articles 14, 19(1)(g), 301, and 304 of the Constitution, affirming the legislative competence of the State to impose such taxes. The appeal was dismissed, upholding the High Court's decision that the classification of tendu leaves was valid and reasonable.