Kodar v. State of Kerala

1 SCR 121Supreme Court of India1974#18536 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2017.

Also reported as

34 STC 73

Judgments citing Kodar v. State of Kerala

Sri Sridhar vs. The State of Karnataka

WA/3356/2016HC Karnataka22 Mar 2017

Bench: JAYANT PATEL,N.K.SUDHINDRARAO

…to amend the 1970 Act by providing for a different method of computation of the additional tax leviable under that Act. The validity of the 1970 Act has been upheld by a Constitution Bench of this Court in the case of S. Kodar v. State of Kerala (1974) 34 STC 73 (SC) :1975)1 SCR 121. Hence there is no longer any scope for the 60 petitioners to contend that the State Legislature had no competence to provide for the levy of additional sales tax. The nature and identity of the additional sales tax imposed by the 1970 Act have not been in any way altered by the impugned Act. As already point…

Sri M Madhava Gowda vs. Under Secretary to Government

WP/27825/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…t by providing for a different method of computation of the additional tax leviable under that Act. The validity of the 1970 Act has been upheld by a Constitution Bench of this Court in the case of S. Kodar v. State of Kerala (1974) 34 STC 73 (SC) :1975)1 SCR 121. Hence there is no longer any scope for the 84 petitioners to contend that the State Legislature had no competence to provide for the levy of additional sales tax. The nature and identity of the additional sales tax imposed by the 1970 Act have not been in any way altered by the impugned Act. As already pointed out what has b…

M. Narayanappa vs. The State of Karnataka

WP/14620/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…to amend the 1970 Act by providing for a different method of computation of the additional tax leviable under that Act. The validity of the 1970 Act has been upheld by a Constitution Bench of this Court in the case of S. Kodar v. State of Kerala (1974) 34 STC 73 (SC) :1975)1 SCR 121. Hence there is no longer any scope for the 84 petitioners to contend that the State Legislature had no competence to provide for the levy of additional sales tax. The nature and identity of the additional sales tax imposed by the 1970 Act have not been in any way altered by the impugned Act. As already p…

Federation of Wines Merchants Association vs. The State of Karnataka

WP/13078/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…t by providing for a different method of computation of the additional tax leviable under that Act. The validity of the 1970 Act has been upheld by a Constitution Bench of this Court in the case of S. Kodar v. State of Kerala (1974) 34 STC 73 (SC) :1975)1 SCR 121. Hence there is no longer any scope for the 84 petitioners to contend that the State Legislature had no competence to provide for the levy of additional sales tax. The nature and identity of the additional sales tax imposed by the 1970 Act have not been in any way altered by the impugned Act. As already pointed out what has b…

Kodar v. State of Kerala (1 SCR 121) — Cited in 4 Judgments | BharatTax