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1961 (3) TMI 61 - SUPREME COURT OF INDIA
Ram Bux Chaturbhuj and Another Versus State of Rajasthan and Others
............fied in the notification". As said above betel leaves are not within the word "vegetables" and are therefore taxable. There is no discrimination between persons similarly placed. By making a distinction between persons selling betel leaves and those selling vegetables no infringement of Article 14 is established. As it is a valid fee it cannot be said that it is an infringement of Article 19(1)(g) of the Constitution.
We therefore dismiss these petitions with costs. One hearing fee.
*Since reported as Ramavatar Budhaiprasad v. The Assistant Sales Tax Officer, Akola and Another  12 S.T.C. 286.