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Levy of Surcharge on Retailers on Basis of Stock Imported Into State Is Discriminatory: Kerala HC - (22 Jun 2018)

High Court of Kerala has struck down Section 3(1A) of the Kerala Surcharge on Taxes Act, 1957 (“Act”) for being discriminatory and violative of Articles 301 and 14 of the Constitution.

Tags : KERALA HIGH COURT   SURCHARGE TAX  

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