Anant Mills Co. Ltd vs State Of Gujarat & Ors on 21 January, 1975
12. Although tax laws are also subject to Article 14 of the Constitution vide ITO v. NTR Rymbai, AIR 1976 SC 670, a larger discretion in classification is given to the legislature in tax matters than in other spheres vide Anant Mills v. State of Gujarat, AIR 1975 SC 1234; R.K. Garg v. Union of India, (1982) 1 UPTC 355 (SC); Malwa Bus Service (P) Ltd. v. State of Punjab, (1983) 3 SCC 237.