The Assistant Commissioner(Assessment), v. Fab India Overseas Private Limited

What is this about?

Writ appeals by the State against a Single Judge order striking down Section 3(1A) of the Kerala Surcharge on Taxes Act, 1957, which levied a 10% surcharge on national or multinational retail chains importing over 50% of their stock, with no matching levy on local goods. The Division Bench found hostile discrimination and dismissed the appeals.