https://www.taxtmi.com/caselaws?id=251426 The court upheld the constitutional validity of section 4(2)(c)(i) of the Kerala Tax on Luxuries Act and denied the petitioner's claim for exemption under the proviso to section 4(1). However, the penalty orders were set aside, and the first respondent was directed to reconsider the penalty issue, ensuring proper evaluation of the petitioner's objections. The court found that there was no conscious act to evade tax. The writ petition was allowed in part, with no order as to costs. en-us Wed, 04 Apr 2012 00:00:00 +0530 Sat, 13 Sep 2014 13:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251426 The court upheld the constitutional validity of section 4(2)(c)(i) of the Kerala Tax on Luxuries Act and denied the petitioner's claim for exemption under the proviso to section 4(1). However, the penalty orders were set aside, and the first respondent was directed to reconsider the penalty issue, ensuring proper evaluation of the petitioner's objections. The court found that there was no conscious act to evade tax. The writ petition was allowed in part, with no order as to costs. Case-Laws VAT and Sales Tax Wed, 04 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251426