https://www.taxtmi.com/caselaws?id=330190 The fourth proviso to Section 12(1) of the Kerala Value Added Tax Act was upheld because a taxing statute may validly grant a rebate while limiting it in specified situations, and the constitutional challenge failed for want of sufficient pleadings. The proviso was then construed on its plain language: the restriction that the special rebate shall not exceed the output tax payable limits only the quantum of rebate against output tax, not the rebate rate. The assessing authority's attempt to confine the rebate to 4% and 5% was therefore unsustainable, and fresh assessments were directed on the correct interpretation. en-us Thu, 23 Jun 2016 00:00:00 +0530 Tue, 28 Mar 2017 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330190 The fourth proviso to Section 12(1) of the Kerala Value Added Tax Act was upheld because a taxing statute may validly grant a rebate while limiting it in specified situations, and the constitutional challenge failed for want of sufficient pleadings. The proviso was then construed on its plain language: the restriction that the special rebate shall not exceed the output tax payable limits only the quantum of rebate against output tax, not the rebate rate. The assessing authority's attempt to confine the rebate to 4% and 5% was therefore unsustainable, and fresh assessments were directed on the correct interpretation. Case-Laws VAT and Sales Tax Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330190