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    <title>2019 (3) TMI 94 - KERALA HIGH COURT</title>
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    <description>The Court dismissed the Writ Petition seeking a refund of taxes paid under protest by the petitioner for the years 2000-01 to 2004-05. The dispute centered on the Government&#039;s retrospective exemption for Khadi and Village Industries units, challenging notifications granting reduced tax benefits to specific industries. Despite arguments invoking constitutional and statutory provisions, the Court relied on precedent, including the Corporation Bank and Yesyem Arecanut Co. cases, emphasizing the need to uphold consistency and precedent in legal decisions.</description>
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