https://www.taxtmi.com/caselaws?id=158306 Interim stay against deduction of tax under section 7(7B) of the Kerala General Sales Tax Act was declined because indirect tax is ordinarily passed on to consumers, making interlocutory restraint on collection of public revenue inappropriate on the facts. The Court accepted reliance on the doctrine of unjust enrichment and found no sufficient basis for admission-stage interference. The constitutional challenge to the amendment was not examined at that stage, and the writ appeals failed accordingly. en-us Tue, 13 Dec 1994 00:00:00 +0530 Sat, 19 Oct 2013 18:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158306 Interim stay against deduction of tax under section 7(7B) of the Kerala General Sales Tax Act was declined because indirect tax is ordinarily passed on to consumers, making interlocutory restraint on collection of public revenue inappropriate on the facts. The Court accepted reliance on the doctrine of unjust enrichment and found no sufficient basis for admission-stage interference. The constitutional challenge to the amendment was not examined at that stage, and the writ appeals failed accordingly. Case-Laws VAT and Sales Tax Tue, 13 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158306