In case of Contract Sales Tax Liability pre GST implementation gets extended to GST afterwards

Jilmon John Vs State of Kerala (Kerala High Court) I am of the considered view that, there is a stipulation contained under clause 44 of Ext.P1 that, the Sales Tax as per Rules from time to time is liable to be paid by the petitioner and the rates quoted for various items remain unaffected by any changes that may be made from time to time at which such tax is levied. The case projected by the petitioner is that, as per the special condition, petitioner is liable to pay Value Added Tax at the rate of 4%. However, on a harmonious construction of clause 44 as well as special condition contained u...