SK Law House Legal Articles
Law updates, legal guidance, and practical articles for clients and readers of `sklawhouse.com`.
Articles tagged SK Law House
Supreme Court 7-Judge Bench Upholds State Sales Tax Surcharge: S. Kodar (1974) Affirmed, Surcharge Is Not Tax on Tax or Tax on Income (2026 INSC 1192)
In a historic 7-Judge Constitution Bench verdict, the Supreme Court of India in Arjun Flour Mills v. State of Odisha (2026 INSC 1192) unanimously affirmed the landmark ratio of S. Kodar v. State of Kerala (1974). The Bench ruled that a State sales tax surcharge or additional sales tax calculated as a percentage of tax payable is an enhancement of the rate of tax under Entry 54 of List II, and not an unconstitutional tax on tax or tax on dealer income.
Read full article
Cheque Bounce Complaint Withdrawn by Mistake? Rajasthan High Court Explains BNSS Section 280
The Rajasthan High Court held that withdrawal of Section 138 cheque bounce complaints results in acquittal under BNSS Section 280. The Court dismissed 39 writ petitions while preserving the statutory remedy.
Read full article