LAWS(SC)-2025-5-44

C.T. KOCHOUSEPH Vs. STATE OF KERALA

Decided On May 09, 2025
C.T. Kochouseph Appellant
V/S
STATE OF KERALA Respondents

JUDGEMENT

(1.) Leave granted in SLP (C) Nos. 9420-9422 of 2012.

(2.) This judgment decides a batch of matters pertaining to Sec. 5A of the Kerala General Sales Tax Act, 1963(For short, "Kerala Act") and the pari materia provision of Sec. 7A of the Tamil Nadu General Sales Tax Act, 1959(For short, "Tamil Nadu Act").

(3.) The following issues arise for our consideration: