Supreme Court of India · 1986-05-02
TULSIPUR SUGAR CO. LTD. ETC. vs SECRETARY TO THE GOVERNMENT OF U.P. & ORS.
- Citation / case number
- SC 1980/63251
- Court
- Supreme Court of India
- Petitioner
- TULSIPUR SUGAR CO. LTD. ETC.
- Respondent
- SECRETARY TO THE GOVERNMENT OF U.P. & ORS.
- Author
- BHAGWATI, P.N. (),REDDY, O. CHINNAPPA ,MISRA, R.B. ,KHALID, V. ,OZA, G.L.
- Bench
- BHAGWATI, P.N. (CJ),REDDY, O. CHINNAPPA ,MISRA, R.B. ,KHALID, V. ,OZA, G.L.
Judgment text excerpt
The Supreme Court held that Section 14(1) of the U.P. Sugarcane (Purchase Tax) Act, 1961, grants discretionary power to the State Government to remit purchase tax, which does not violate Article 14 of the Constitution as it allows reasonable classification. The Court found that the State's decision to grant remission to certain factories was based on intelligible differentia related to the objectives of the Act, thus dismissing the appellants' claims of discrimination. The judgment affirmed the validity of the notifications issued by the State Government under the Act.