Interpretation of proviso to Section 8(a) of the Kerala Value ...

Court Upholds Constitutional Validity of Section 8(a) Proviso, Rejects Alteration of Clear Statutory Language in Kerala VAT Act Case.

December 14, 2021

Case Laws VAT and Sales Tax HC

Interpretation of proviso to Section 8(a) of the Kerala Value Added Tax Act, 2003 - Constitutional validity of proviso to Section 8(a) - recovery of compounded tax - The argument of the appellants, though not intended to import something into the enacting part, is definitely attempting to delete what is expressly provided by the proviso. The Court cannot read anything into a statutory provision that is plain and unambiguous. Similarly, a statute is an edict of the Legislature, the language employed in a statute is the determinative factor of legislative intent. - HC

View Source

← Previous Next →

Interpretation of proviso to Section 8(a) of the Kerala Value ...

Court Upholds Constitutional Validity of Section 8(a) Proviso, Rejects Alteration of Clear Statutory Language in Kerala VAT Act Case.

December 14, 2021

Case Laws VAT and Sales Tax HC

You may also like:

The High Court upheld the constitutional validity of the Chhattisgarh Sthaniya Kshetra me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Local Body Tax or Entry Tax Act),...

The High Court addressed the issue of extending stay beyond 365 days by ITAT under the third proviso to Section 254(2A) with the 2008 Finance Act amendment. The...

Service tax on sale and purchase of flats – constitutional validity upheld by HC

Proviso to Section 45(1) of PMLA permits certain categories of accused, including women, to be released on bail without satisfying twin requirements u/s 45. While woman...

The High Court quashed the order of the Interim Board for Settlement (IBS) rejecting the petitioner's settlement application u/s 245D(4). The court held that the IBS...

Constitutional validity of the the proviso to Clause (26AAA) - A proviso cannot over arch a provision. - But in the instant case, the proviso is overriding the provision...

The Income Tax Settlement Commission passed an order charging interest u/ss 234A, 234B, and 234C of the Income Tax Act. The petitioners challenged the order's...

The Appellate Tribunal held that the Commissioner of Income Tax (Exemptions) erred in rejecting the trust's registration u/s 12AA. The trust's objects were not found to...

Validity of notice issued u/s 148 in absence of Document Identification Number (DIN) was rejected. The Court observed interim stay by Supreme Court on Delhi High Court's...

The High Court addressed various legal issues including jurisdiction, inquiry u/s 202 of the Cr.P.C., applications for production of bank statements, comparison of...

The Delhi High Court examined the constitutional validity of an amendment in the Income Tax Act, 1961, specifically u/s 31 of the Finance Act, 2017. The petitioner...

The High Court rejected the petition challenging SEBI's decision to not accept the settlement applications. The petitioner's documents were deficient, and it failed to...

Royalty payments treated as revenue expenditure, deductible in full; capital expenditure treatment rejected. Bad debt deduction allowed u/s 28, following Supreme Court...

Validity of Referring the matter to DVO - Additions based on valuation report - The High Court noted that the assessee had filed its return for the relevant assessment...

The High Court dismissed the writ petition challenging the constitutional validity of clauses (c) & (d) of Section 17(5) of the Central Goods and Services Tax Act, 2017....

Quick Updates: