https://www.taxtmi.com/caselaws?id=415757 The Kerala High Court held that the proviso to Section 8(a)(ii) of the Kerala Value Added Tax Act continued to operate after the 2009 substitution of the main sub-clause. Applying settled principles on the construction of provisos, the Court found that sub-clauses (i), (ii) and the proviso served distinct functions within the statutory scheme, and that the proviso validly governed works contracts awarded by the Government of Kerala, the Kerala Water Authority and local authorities. The challenge alleging discrimination, arbitrariness and unconstitutionality failed because the proviso was neither otiose nor inconsistent with the amended provision, and the levy under it remained enforceable. en-us Wed, 29 Sep 2021 00:00:00 +0530 Tue, 14 Dec 2021 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415757 The Kerala High Court held that the proviso to Section 8(a)(ii) of the Kerala Value Added Tax Act continued to operate after the 2009 substitution of the main sub-clause. Applying settled principles on the construction of provisos, the Court found that sub-clauses (i), (ii) and the proviso served distinct functions within the statutory scheme, and that the proviso validly governed works contracts awarded by the Government of Kerala, the Kerala Water Authority and local authorities. The challenge alleging discrimination, arbitrariness and unconstitutionality failed because the proviso was neither otiose nor inconsistent with the amended provision, and the levy under it remained enforceable. Case-Laws VAT and Sales Tax Wed, 29 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415757