https://www.taxtmi.com/caselaws?id=161262 The court upheld the validity of sub-sections (2), (2A), and (2B) of section 5 of the Kerala General Sales Tax Act, 1963, finding no specific grounds against them. It clarified that the term "holder" includes both registered and unregistered trade mark/brand name holders. The court deemed the classification of dealers based on trade mark/brand name usage as reasonable under Article 14 of the Constitution, citing legislative discretion in taxation matters. The writ petitions challenging the provisions were dismissed, with the court reserving other challenges for appropriate legal proceedings before statutory authorities. en-us Tue, 08 Apr 2003 00:00:00 +0530 Fri, 10 Jan 2014 18:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161262 The court upheld the validity of sub-sections (2), (2A), and (2B) of section 5 of the Kerala General Sales Tax Act, 1963, finding no specific grounds against them. It clarified that the term "holder" includes both registered and unregistered trade mark/brand name holders. The court deemed the classification of dealers based on trade mark/brand name usage as reasonable under Article 14 of the Constitution, citing legislative discretion in taxation matters. The writ petitions challenging the provisions were dismissed, with the court reserving other challenges for appropriate legal proceedings before statutory authorities. Case-Laws VAT and Sales Tax Tue, 08 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161262