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2011 (12) TMI 481 - KERALA HIGH COURTConstitutional validity of section 17B of the Kerala General Sales Tax Act, 1963 challenged - Held that:- Levy under section 17B for a specific period is to get over difficulties for assessment of dealers, who have followed the Finance Bill, 2004 for purchase and sale of goods. Thus those who have complied with the provisions of the Finance Bill, 2004, have not suffered any additional tax liability. Therefore, there is no retrospectivity as such for the above provision which was introduced only to provide levy and collection of tax during the period the Finance Bill, 2004 was operational, but not ultimately given effect while passing the Finance Act. Do not find any grievance or bona fides for the appellant to challenge the statutory provision. Further it is seen that even though the above provision is applicable to hundreds of cement dealers in the State no other person has approached this court challenging the statutory provision which only means that the provision was smoothly implemented in the State for all other dealers. Further along with cement all other 20 items are covered by section 17B and no other dealer has approached this court with any writ petition expressing any difficulty in the implementation of section 17B. Appeal dismissed.
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