SK Law House Legal Articles

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.

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Supreme Court Upholds Pay Minus Pension Rule for Retired Officers | 2026 INSC 1194

The Supreme Court upheld Regulation 7(2), permitting pension-linked salary fixation for retired government officers appointed as Chairman or Members of the Uttarakhand Public Service Commission. The Court rejected the equal-pay challenge and restored the regulation. Read the judgment dated 4 November 2026.

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