S.T.Sadiq v. State of Kerala
4 SCC 400Reported decision2015#2830 most cited
What is S.T.Sadiq v. State of Kerala authority for?
The distinction between a 'tax' and a 'fee' is upheld, emphasizing that a levy previously identified as a 'tax' cannot be re-imposed by merely re-christening it as a 'fee'.
42
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.
Also referred to as
S.T.Sadiq v. State of Kerala · S.T.Sadiq · 2015 4 SCC 400 · tax versus fee distinction · re-christening levy · validity of fee · imposition of levy · D.Cawasji approved · nature of levy
Judgments citing S.T.Sadiq v. State of Kerala
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