https://www.taxtmi.com/caselaws?id=157277 Section 5A of the Kerala General Sales Tax Act, 1963 was examined on two points: its constitutional validity and whether it could operate without separate procedural rules. The earlier binding decisions upholding the charging provision were followed, and the constitutional challenge to section 5A failed. On procedure, the Court treated section 5A as workable through the existing assessment machinery, because section 16(1) and Rule 18 already provided for returns and final assessment. The absence of a separate rule expressly naming section 5A did not make it inoperative or unenforceable, and the assessment under section 5A was upheld. en-us Mon, 16 Sep 1991 00:00:00 +0530 Thu, 03 Oct 2013 16:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157277 Section 5A of the Kerala General Sales Tax Act, 1963 was examined on two points: its constitutional validity and whether it could operate without separate procedural rules. The earlier binding decisions upholding the charging provision were followed, and the constitutional challenge to section 5A failed. On procedure, the Court treated section 5A as workable through the existing assessment machinery, because section 16(1) and Rule 18 already provided for returns and final assessment. The absence of a separate rule expressly naming section 5A did not make it inoperative or unenforceable, and the assessment under section 5A was upheld. Case-Laws VAT and Sales Tax Mon, 16 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157277