https://www.taxtmi.com/caselaws?id=104545 Section 59A of the Kerala General Sales Tax Act, 1963 was unconstitutional because it allowed the Government to conclusively decide tax-rate questions without any guiding standards, notice, hearing, or effective appellate and revisional control. The provision displaced the normal quasi-judicial assessment framework and vested uncanalised executive power to determine tax liability issues, which was held arbitrary under Article 14. The Court therefore struck down section 59A, and the State's challenge failed. en-us Wed, 11 Nov 1998 00:00:00 +0530 Mon, 26 May 2014 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104545 Section 59A of the Kerala General Sales Tax Act, 1963 was unconstitutional because it allowed the Government to conclusively decide tax-rate questions without any guiding standards, notice, hearing, or effective appellate and revisional control. The provision displaced the normal quasi-judicial assessment framework and vested uncanalised executive power to determine tax liability issues, which was held arbitrary under Article 14. The Court therefore struck down section 59A, and the State's challenge failed. Case-Laws VAT and Sales Tax Wed, 11 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104545