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Case Law Details

Case Name : Assistant Commissioner, Commercial Taxes & Ors. Vs. LIS (Registered) (Supreme Court of India)
Related Assessment Year :
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Assistant Commissioner, Commercial Taxes & Ors. Vs. LIS (Supreme Court of India)

1. The liability of the respondent- assessee to payment of tax under the Kerala Tax on Paper Lotteries Act, 2005 (herein after referred to as ‘the Act’) is the question that arises for determination in the present appeal(s).

2. While the primary authority found the respondent- assessee liable, the Writ Petition filed by the respondent- assessee, without availing

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