https://www.taxtmi.com/caselaws?id=397165 Section 3(1A) of the Kerala Surcharge on Taxes Act, 1957 was found unconstitutional because it imposed surcharge only on national or multinational retail or direct marketing chains importing at least 50% of stock from outside the State or country. The Court applied the constitutional test against hostile discrimination in taxation, holding that a levy must rest on reasonable classification and intelligible differentia and must not create an unfavourable bias against imported goods or in favour of local goods. As the measure was discriminatory in purpose and effect, the challenge succeeded and the State's appeals were rejected. en-us Wed, 19 Feb 2020 00:00:00 +0530 Fri, 21 Aug 2020 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397165 Section 3(1A) of the Kerala Surcharge on Taxes Act, 1957 was found unconstitutional because it imposed surcharge only on national or multinational retail or direct marketing chains importing at least 50% of stock from outside the State or country. The Court applied the constitutional test against hostile discrimination in taxation, holding that a levy must rest on reasonable classification and intelligible differentia and must not create an unfavourable bias against imported goods or in favour of local goods. As the measure was discriminatory in purpose and effect, the challenge succeeded and the State's appeals were rejected. Case-Laws VAT and Sales Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397165