Supreme Court · 2016 INSC 844 · Decided 1 September 2016
Cardamom Marketing Corporation and ANR. v. State of Kerala & ORS.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 844 · [2016] 7 S.C.R. 917
- Case number
- CIVIL APPEAL No. 4453/2008
- Decided
- 1 September 2016
- Bench
- S.A. BOBDE, A.K. SIKRI, ASHOK BHUSHAN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Kera/a Court Fees and Suits Valuation Act. 1959 - s. 76 - Notification under, levying additional court fee in respect of each appeal or revision filed under Kera/a General Sales Tax Act,19631 Kercila Value Added Tax Act,2003 and for the amount so collected to be credited to the Kera/a Appellants, dealers under the aforesaid Acts, challenged vires of notification, also contending that the levy was in nature of tax and the element of service/quid pro quo 11·as absent as !he addilional court fee collected from assessees like appellants is used for bene.fil of advocates and
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