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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Kerala High Court Invalidates Sales Tax Penalty, Orders Refund</h1> The Kerala High Court ruled the relevant section of the Kerala General Sales Tax Act unconstitutional and quashed the penalty imposed on a dealer for ... - The High Court of Kerala quashed an order imposing a penalty on a dealer for unaccounted goods, ruling that the relevant section of the Kerala General Sales Tax Act was unconstitutional. The court directed the respondents to refund the penalty amount to the petitioner. (Case citation: 1971 (2) TMI 86 - KERALA HIGH COURT)

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