The State of Kerala v. M/S.R.P.Telebuy Skyshop (P) Ltd.

What is this about?

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 VAT payable by national or multinational retail chains importing a majority of their stock. The Division Bench held the levy to be hostile discrimination against importing dealers, not saved by Article 304(a), and dismissed the appeals.