SADIQ BAKERY ETC. versus STATE OF A.P. & ORS.

SADIQ BAKERY ETC. versus STATE OF A.P. & ORS.

The economic wisdom of taxing bread and biscuits differently is a matter for the legislature, not the courts. There is a rational basis—capacity to pay tax generally increases with receipts. Therefore, challenges under Articles 14 and 19(1)(g) fail.

Parties
Petitioner: Sadiq Bakery etc.; Respondent: State of A.P. & Ors.
Jurisdiction
India
Judgment Date
24 November 1987
Procedural Posture
Writ Petition (civil) / Decision on Merits
Outcome
Writ petitions dismissed.
Legal Topics
Sales Tax, Equality Before Law, Right to Carry on Business, Statutory Interpretation, Economic Policy
Constitutional Law Taxation Sales Tax Equality Before Law Right to Carry on Business Statutory Interpretation Economic Policy

Case Brief

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Parties

Sadiq Bakery etc.

Petitioner

State of A.P. & Ors.

Respondent

Procedural Posture

Writ Petition (civil) / Decision on Merits

Legal Issues

  1. 1 Whether imposition of sales tax and surcharge at different rates for bread and biscuits under the A.P. Sales Tax Act, 1957 is constitutionally valid under Articles 14 and 19(1)(g) of the Constitution
  2. 2 Whether bread and biscuits constitute a homogeneous class for the purposes of tax
  3. 3 Whether multiple point tax violates Article 19(1)(g)

Ratio Decidendi

The economic wisdom of taxing bread and biscuits differently is a matter for the legislature, not the courts. There is a rational basis—capacity to pay tax generally increases with receipts. Therefore, challenges under Articles 14 and 19(1)(g) fail.

Court Disposition

Writ petitions dismissed.

Orders

  • Writ petitions dismissed; no order as to costs.
  • Interim orders, if any, are vacated.