AIR 1962 KERALA 72 ::1961 Ker LT 782 ::1961 Ker LJ 255 ::(1961) 12 STC 344 ::ILR (1961) 1 Ker 391

Kerala High Court

Hon'ble Judge(s): M. A. Ansari , C.J. AND T. C. Raghavan, M. Madhavan Nair , JJ

(A) Travancore Cochin General Sales Tax Act (11 of 1125) , S.2(e), S.2(j), S.2(k), S.2(l), S.3— Travancore Cochin General Sales Tax Rules (1950) , R.4(3)— Sales Tax - Travancore-Validity - Reasonable classification allowed by Constitution, Art.14 - Test of - Impugned provisions held not vitiated by any inequality and were not discriminatory. Constitution of India , Art.14— It cannot be disputed that every classification is in some degree likely to produce some inequality, and mere production of inequality is not by itself enough. On the other hand, the inequality, in order to offend Art.14 of the Constitution, must be actually and palpably unreasonable.(Para 11) An enactment is not arbitrary if it can be justified as based on rational classification; and to satisfy that test, two things are required. One is an intelligible differentia between those grouped together and those thereby left out, and the next is that the differentia should have a rational relation to the object of the legislation. AIR 1958 SC 538 and AIR 1959 SC 942, Rel. on.(Para 9) It, therefore, follows that the provisions of the T.C. General Sales Tax Act, 1125 and R.4(3) of the Rules framed thereunder, in so far as they levied a tax on the works contract, when impugned as violating Art.14 of the Constitution, had t....