FIRST LAW

Constitution  of India, 1950  -  Ss.  301 & 14 -  Surcharge on Taxes Act, 1957 ( Kerala)  - S.  3  (1A) -  If the object of the legislation is augmentation of revenue, a classification of the dealers based on the criterion viz., whether they import goods into the State is  per se  unjustifiable and unintelligible - the impugned levy is discriminatory and violative of Article 301 read with clause (a) of Article 304 as also Article 14 of the Constitution.