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2001 (10) TMI 20 - MADRAS HIGH COURTLegislative Powers, Service Tax - In so far as the argument about the interpretation of article 276(2) is concerned, that would be essentially related only to the tax on professions and not to the other taxes. Therefore, there will be no question of considering the necessity of issuing a certificate in so far as the other groups are concerned. In so far as the group profession is concerned, we have held that there would be no question of holding the said tax as a tax on profession particularly in view of the earlier judgment in Kamta Prasad's case, and also in the case of Western India Theatres Ltd. v. Cantonment Board, - In our opinion, the questions stood concluded there. A reference was made to article 276(2) only to meet the argument that the State Government could levy a tax relating to a percentage of professional income. We have pointed out that such tax could not have been levied as it was likely to hit article 276(2) because such tax was likely to exceed the limit fixed by that article. We do not think that we will be justified in granting these petitions as prayed. The petitions are rejected.
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