https://www.taxtmi.com/caselaws?id=277876 The Court held that Section 26C of the Kerala General Sales Tax Act applies to liabilities incurred before 1.4.1999, rejecting the argument for prospective application. The State's appeal was allowed in W.A. No. 956/13, while the appeal in W.A. No. 1995/12 was dismissed due to non-compliance with court orders. The Court left open the issues of procedural violations and compliance with the Companies Act for parties to raise in objections to the recovery proceedings. en-us Fri, 07 Mar 2014 00:00:00 +0530 Thu, 27 Dec 2018 15:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277876 The Court held that Section 26C of the Kerala General Sales Tax Act applies to liabilities incurred before 1.4.1999, rejecting the argument for prospective application. The State's appeal was allowed in W.A. No. 956/13, while the appeal in W.A. No. 1995/12 was dismissed due to non-compliance with court orders. The Court left open the issues of procedural violations and compliance with the Companies Act for parties to raise in objections to the recovery proceedings. Case-Laws VAT and Sales Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277876