S KODAR INDIAN MOTORS PARTS AND ACCESSORIES LIMITED SUNDRAM INDUSTRIES P LIMITED UPPER INDIA TRADING P LIMITED THE CENTURY RAYON SALES DEPOT SALEM THE ASSOCIATED CEMENT CO LIMITED TAMIL NADU THE GENERAL ELECTRIC CO OF INDIA Vs. STATE OF KERALA:STATE OF TAMIL NADUS:STATE OF TAMIL NADU:THE SECRETARY TO THE GOVERNMENT REVENUE DEPARTMENT MADRAS:STATE OF TAMIL NADU

JUDGEMENT

(1.) The questions raised in the Civil Appeals are substantially the same as those raised in the writ petition. We will deal with the Civil Appeals and our decision there will govern and dispose of the writ petition.

(2.) The appellants filed writ petitions before the High Court of Madras challenging the validity of the Tamil Nadu Additional Sales Tax Act (Act No. 14 of 1970), 1970 (hereinafter referred to as the Act.) on the ground that the State Legislature has no competence to enact it, that its provisions violated their fundamental rights under Articles 19 (1) (f), 19 (1) (g) and Article 14 of the Constitution. The High Court dismissed the writ petitions by a common judgment. These appeals are filed on the basis of a certificate from the High Court.

(3.) The material provisions of the Act are as follows. Section 2 (1) provides that the tax payable under the Tamil Nadu General Sales Tax Act, 1959, shall, in the case of a dealer whose total turnover for a year exceeds 10 lakhs of rupees, be increased by additional tax at the rate of 5 percent of the tax payable by that dealer for that year provisions of the Tamil Nadu General Sales Tax Act.1959, shall apply in relation to the additional tax payable under the said Act.