https://www.taxtmi.com/caselaws?id=362507 Section 3(1A) of the Kerala Surcharge on Taxes Act imposed an additional surcharge only on specified retail and direct marketing chains importing at least half their stock from outside the State or country. The provision was examined under Articles 301, 304(a) and 14, and the classification based on import source was found to lack a rational nexus with the stated object of revenue augmentation. It was therefore treated as discriminatory in effect and not a permissible non-discriminatory fiscal levy. The provision was held unconstitutional, and the surcharge demands were quashed with consequential refund. en-us Wed, 06 Jun 2018 00:00:00 +0530 Thu, 28 Jun 2018 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362507 Section 3(1A) of the Kerala Surcharge on Taxes Act imposed an additional surcharge only on specified retail and direct marketing chains importing at least half their stock from outside the State or country. The provision was examined under Articles 301, 304(a) and 14, and the classification based on import source was found to lack a rational nexus with the stated object of revenue augmentation. It was therefore treated as discriminatory in effect and not a permissible non-discriminatory fiscal levy. The provision was held unconstitutional, and the surcharge demands were quashed with consequential refund. Case-Laws VAT and Sales Tax Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362507