Case Law Details
Case Name : Assistant Commissioner (Assessment) & Ors Vs Cholayil Pvt. Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No(S). 4306/2022
Date of Judgement/Order : 02/08/2023
Related Assessment Year :
Courts :
Supreme Court of India
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Assistant Commissioner (Assessment) & Ors Vs Cholayil Pvt. Ltd. (Supreme Court of India)
Supreme Court held that a proviso cannot militate against the intention of the main provision in sub-section (1) of Section 25 of Kerala Value Added Tax
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