KRISHNAKANT SHIVABHAI PATEL Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) CAN a firm registered as a dealer under the Bombay Sales Tax Act, 1959, be taxed under entry No. 8, when each partner thereof is also obliged by entry No. 19 (both of Schedule I of Maharashtra Act No. XVI of 1975 PT Act) to pay the maximum amount of tax levied under that enactment?

(2.) THE point formulated above along with certain incidental questions is the subject of cross petitions being decided by this judgment. To understand the controversy, it will be necessary to set out the background and it is thus - -

(3.) HAVING heard counsel for the parties at great length, the issues that arise for consideration may be formulated thus: - (i) Is entry No. 19 violative of Article 14? (ii) Is the PT Act an infringement of Article 276? (iii) Whether the Tribunal's verdict is erroneous? These questions are discussed below. in the order set out above, though it may not be possible to prevent a certain degree of overlapping in regard to the second and third issues.