https://www.taxtmi.com/caselaws?id=165011 The Kerala High Court held that the additional 0.5% court fee under the legal benefit fund notification applies to applications under sections 45A(3) and 45A(5) of the Kerala General Sales Tax Act because their substance is appellate or revisional, not merely the label of "application". It also held that the notification is not limited to assessment-order challenges; penalty-order proceedings under section 45A are equally covered because the notification extends to appeals or revisions before appellate authorities without excluding such cases. The demand for additional court fee was therefore upheld and the writ petitions failed. en-us Wed, 15 Sep 2010 00:00:00 +0530 Wed, 24 Sep 2014 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165011 The Kerala High Court held that the additional 0.5% court fee under the legal benefit fund notification applies to applications under sections 45A(3) and 45A(5) of the Kerala General Sales Tax Act because their substance is appellate or revisional, not merely the label of "application". It also held that the notification is not limited to assessment-order challenges; penalty-order proceedings under section 45A are equally covered because the notification extends to appeals or revisions before appellate authorities without excluding such cases. The demand for additional court fee was therefore upheld and the writ petitions failed. Case-Laws VAT and Sales Tax Wed, 15 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165011