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1959 (12) TMI 16 - HC - VAT and Sales Tax

2023 (2) TMI 457 - AT

The Kerala High Court held in Varkey Thomas v. State of Kerala that the surcharge under the Kerala Surcharge on Taxes Act, 1957 applies to the entire turnover for the year 1957-58, even if part of the year precedes the Act coming into force. The court dismissed the petition, stating that the surcharge is not retroactive.

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