Dismissed
The Assistant Commissioner (Assessment) v. M/S. Fabindia Overseas Pvt. Ltd.
Kerala HCWA/2245/2018
Case brief
AI extract
What is this about?
The State of Kerala appealed against a Single Judge order striking down Section 3(1A) of the Kerala Surcharge on Taxes Act, 1957. The 10% surcharge on VAT for large retail chains importing more than half their stock was held to be hostile discrimination against imported goods, unsupported by intelligible differentia and indefinite in duration. The Division Bench dismissed the appeals.
What did the court decide?
Writ appeals dismissed; judgment of the learned Single Judge allowing the writ petitions and directing refund of the surcharge collected upheld.