Karnataka Bank Ltd vs State Of A.P. & Ors

The Supreme Court upheld the constitutional validity of the definition of 'person' under clause (j) of Section 2 of the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987, and Explanation No.I to the First Schedule as amended by Act No.29 of 1996. The Court ruled that the provisions do not violate Article 14 or Article 19(1)(g) of the Constitution, affirming that branches of a business can be treated as separate entities for the purpose of profession tax. Consequently, the appeals challenging the High Court's dismissal of the writ petitions were dismissed, affirming the tax demands made by the authorities.