E.B.Sudheer v. State of Kerala
Case brief
What is this about?
The Court dismissed the writ petition against the petitioner under the Kerala Tax on Entry of Goods into Local Areas Act, 1994, quashing all related proceedings as the statute has been declared void in a prior judgment, thereby absolving the petitioner of liability.
What did the court decide?
Direction to quash proceedings under the Kerala Tax on Entry of Goods into Local Areas Act, 1994; declaration that petitioner will not pay any amount demanded under the Act.