Case Law Details
M/s M.R. Tourist Home & Ors. Vs. Sales Tax Officer & Ors. (Supreme Court of India)- Whether Section 7(b) of Kerala General Sales Tax Act, 1963 introduced on 24.10.2006 with retrospective effect from 1.7.2006 could be applied to those dealers who had contracted for payment of turnover tax at the compounded rate under the alternate method of taxation provided for under the un amended Section 7 for the assessment year 2006- 07?
Whether Section 7(a) and Section 7(b) operate in different spheres and if not whether the said amended section violates Article 14 and Article 19(1)(g) of the Constitution as contended in the writ petition?
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 2936 of 2009
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Vs. Sales Tax Officer & Ors. (Supreme Court) <Loved it!