K.M. Vijayan And Others vs Union Of India And Others on 21 April, 1993
64. On the other hand, the learned Advocate-General, in this regard, drew our attention to the abovereferred to Bar Council of Andhra Pradesh v. Government of Andhra Pradesh [1994] 210 ITR 203, [1992] 2 An W. R. 531, wherein in relation to the abovereferred to Andhra Pradesh tax on professions, etc., it has been held that classification of the members of legal profession on the basis of the standing and the potentiality of the area where they practise, is not discriminative. The relevant observations there, which only follow the other abovereferred to principles laid down by the Supreme Court, in this regard, are as follows (at page 210) :