https://www.taxtmi.com/caselaws?id=264545 The court declared Section 11 of the Kerala Finance Act, 2013, and related rules unconstitutional, restraining the State from levying and collecting the cess on weddings in certain venues. The levy was found to be discriminatory and arbitrary, lacking constitutional authority as it was deemed a tax rather than a fee. Refunds were ordered for petitioners who paid the cess, with non-petitioners' collected amounts to be used for welfare purposes. The writ petitions were allowed, and parties were directed to bear their own costs. en-us Tue, 26 Aug 2014 00:00:00 +0530 Sat, 26 Sep 2015 00:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264545 The court declared Section 11 of the Kerala Finance Act, 2013, and related rules unconstitutional, restraining the State from levying and collecting the cess on weddings in certain venues. The levy was found to be discriminatory and arbitrary, lacking constitutional authority as it was deemed a tax rather than a fee. Refunds were ordered for petitioners who paid the cess, with non-petitioners' collected amounts to be used for welfare purposes. The writ petitions were allowed, and parties were directed to bear their own costs. Case-Laws VAT and Sales Tax Tue, 26 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264545