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2019 (2) TMI 133 - HC - VAT and Sales TaxInterpretation of statute - date on which amendment coming into effect - Payment of tax at compounded rates - turnover tax on foreign liquor - interpretation of clauses a and b of Section 7 of the Kerala General Sales Tax Act, 1963 - context of the words “whichever is higher” at the end of clause (b) being added in the midst of the financial year - whether the amendment is to be applied from the commencement of financial year or from the date when it got introduced? Held that:- The issue is no longer res integra, the same having been decided by a Division Bench of this Court reported in Hotel Alakananda v. Commercial Tax Officer [2018 (1) TMI 1434 - KERALA HIGH COURT] - Going by the aforesaid decision, the amendment can be applied from the commencement of the financial year and the compounded tax has to be the higher of clause (a) or (b) of Section 7 - petition dismissed.
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