Supreme Court · 1996 INSC 1403 · Decided 28 November 1996
State of Kerala and ANR. v. Builders Association of Ind!a and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1403 · [1996] SUPP. 9 S.C.R. 300
- Case number
- CIVIL APPEAL No. 14927/1996
- Decided
- 28 November 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Kera/a General Sales Tax Act, 1963 Section 7(7), (7A}-Validity of-Alternate method of taxation~ption- ,, ~I for tJ:e assessee-Whether the validity can be questione~Held, the asses­ sce, who has not opted for the alternate method of taxation, cannot complain as not affected by if-The assessee, opted to be governed by it. D Section 7(8), (11), (12}-Validity of-Incidental and ancillary to Sub- sections (7) & (7A~eld, cannot be faulted. Section 7(7) & (7A)-Nature of-The method of taxation introduced by Sub-section (7) and (7A) is in the nature of composition of tax payable
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