https://www.taxtmi.com/caselaws?id=148262 Section 3 of the Kerala Surcharge on Taxes Act, 1957 was held not to be repealed by implication by the Kerala General Sales Tax Act, 1963, because the later law did not expressly repeal it and both enactments could coexist. The surcharge also did not offend Article 14, as the turnover-based classification had a rational relation to the tax scheme. It was not shown to be confiscatory or an unconstitutional restraint under Article 19(1)(f) or 19(1)(g). The levy remained within the State's legislative competence as a surcharge on sales tax under Entry 54 of List II, and it was not a tax on professions, trades, callings or employments, so Article 276 did not apply. en-us Mon, 10 Jul 1967 00:00:00 +0530 Wed, 24 Apr 2013 17:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148262 Section 3 of the Kerala Surcharge on Taxes Act, 1957 was held not to be repealed by implication by the Kerala General Sales Tax Act, 1963, because the later law did not expressly repeal it and both enactments could coexist. The surcharge also did not offend Article 14, as the turnover-based classification had a rational relation to the tax scheme. It was not shown to be confiscatory or an unconstitutional restraint under Article 19(1)(f) or 19(1)(g). The levy remained within the State's legislative competence as a surcharge on sales tax under Entry 54 of List II, and it was not a tax on professions, trades, callings or employments, so Article 276 did not apply. Case-Laws VAT and Sales Tax Mon, 10 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148262