The case of Vijayalashmi Rice Mill and Others vs Commercial Tax Officers Palakol and Others revolves around the challenge to the constitutional validity of the Andhra Pradesh Rural Development Act ... The appellants who are rice millers contested the levy of cess under the Act arguing that it was an additional tax on top of the purchase and sales tax they already paid They claimed that the cess did not fall under any of the entries in List II or List III of the Seventh Schedule to the Constitution making it invalid The High Court of Andhra Pradesh upheld the Act's validity

Read more