https://www.taxtmi.com/caselaws?id=128907 The Kerala High Court ruled in favor of the Tax Revision Cases, allowing the resumption of the right to levy sales tax on "works contracts" after the expiration of the agreement period on January 26, 1960. The court interpreted Article 277 of the Constitution, determining that the suspension during the agreement period did not permanently extinguish the State's right to impose such taxes. The judgment emphasized the distinction between taxes lawfully levied before and after the Constitution, ultimately dismissing other contentions raised and awarding no costs in the matter. en-us Mon, 16 Mar 1964 00:00:00 +0530 Sat, 13 Apr 2013 13:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128907 The Kerala High Court ruled in favor of the Tax Revision Cases, allowing the resumption of the right to levy sales tax on "works contracts" after the expiration of the agreement period on January 26, 1960. The court interpreted Article 277 of the Constitution, determining that the suspension during the agreement period did not permanently extinguish the State's right to impose such taxes. The judgment emphasized the distinction between taxes lawfully levied before and after the Constitution, ultimately dismissing other contentions raised and awarding no costs in the matter. Case-Laws VAT and Sales Tax Mon, 16 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128907