https://www.taxtmi.com/caselaws?id=362507 The court declared Subsection (1A) of Section 3 of the Kerala Surcharge on Taxes Act, 1957, as discriminatory and violative of Articles 301 and 14 of the Constitution. All proceedings and orders based on this provision were quashed, and any surcharge paid by the petitioners under this provision was ordered to be refunded. 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 The court declared Subsection (1A) of Section 3 of the Kerala Surcharge on Taxes Act, 1957, as discriminatory and violative of Articles 301 and 14 of the Constitution. All proceedings and orders based on this provision were quashed, and any surcharge paid by the petitioners under this provision was ordered to be refunded. Case-Laws VAT and Sales Tax Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362507