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1968 (8) TMI 186 - SC - VAT and Sales TaxWhether there has been denial of equal protection of the laws? Held that:- Act 19 of 1961 which is challenged in the present case applies to the whole State of Kerala in respect of buildings completed on or after March 2, 1961, whatever may be the nature or class of the building, the use to which it is put, materials used in its construction and the extent of profitable user to which the building may be put, its cost and its economic rental. It is unnecessary in the circumstances to consider whether imposition of a tax only on buildings constructed after March 2, 1961, and exempting buildings completed before that date may not violate Art. 14 of the Constituiton. The High Court was, in our judgment, right in holding that the charging section of the Act is violative of the equality clause of the Constitution. Appeals dismissed
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