Amalgamated Tea EstateCo. Ltd. vs State Of Kerala

Authority: Supreme Court Date: 1974-04-02 Acts: Kerala Agricultural Income Tax Act, 1950; Kerala Agricultural Income Tax (Amendment) Act, 1970; Constitution of India; Companies Act, 1956; Foreign Exchange Regulation Act, 1947 Citation: 1974 CTR (SC) 192 (1974) 94 ITR 479 (SC) Justices: A.N. Ray, C.J.; P. Jaganmohan Reddy, S.N. Dwivedi, P.K. Goswami & R.S. Appeal No: Writ PetitionNos. 2 & 9 of 1971
Whether the classification of companies into domestic and foreign companies under the Kerala Agricultural Income Tax (Amendment) Act, 1970, for imposing differential tax rates (graduated scale for domestic companies vs. flat 75% rate for foreign companies) violates Article 14 of the Constitution of India --- Held No.

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