https://www.taxtmi.com/caselaws?id=160223 An amended tax deduction provision that applied different rates to registered and unregistered contractors under section 7(7B) of the Kerala General Sales Tax Act, 1963 was upheld as a valid fiscal classification. The court treated the distinction as a tax collection measure linked to registration and compounding under the Act, aimed at securing recovery from contractors who had not obtained registration or compounding orders. It held that the measure was neither discriminatory nor arbitrary, and the challenge to its constitutionality failed. The statutory amendment was therefore sustained. en-us Fri, 05 Feb 1999 00:00:00 +0530 Wed, 11 Dec 2013 18:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160223 An amended tax deduction provision that applied different rates to registered and unregistered contractors under section 7(7B) of the Kerala General Sales Tax Act, 1963 was upheld as a valid fiscal classification. The court treated the distinction as a tax collection measure linked to registration and compounding under the Act, aimed at securing recovery from contractors who had not obtained registration or compounding orders. It held that the measure was neither discriminatory nor arbitrary, and the challenge to its constitutionality failed. The statutory amendment was therefore sustained. Case-Laws VAT and Sales Tax Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160223