The State of Kerala v. M/S. Aditya Birla Nuvo Ltd.

What is this about?

Challenge to the surcharge levied under Section 3(1A) of the Kerala Surcharge on Taxes Act, 1957 on national and multinational retail chains importing over 50% of their stock. The Division Bench held the levy discriminated against imported goods and was not limited in time, violating Article 304(a); the State's appeals against the orders striking it down were dismissed.