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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>Commencement of taxation law amendments: specified sections of Kerala Taxation Laws (Amendment) Ordinance commence on appointed dates.</h1> The Government, invoking sub section (2) of section 1 of the Kerala Taxation Laws (Amendment) Ordinance, 2023, appoints 1 October 2023 as the commencement date for sub sections (1) and (2) of section 3 and section 4, and deems sub sections (3) and (8) of section 3 to have come into force on 1 August 2023, thereby operationalising specified amendments to the Kerala State Goods and Services Tax Act, 2017.

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