Supreme Court Upholds Purchase Tax on Goods Exempted from Sales Tax: C.T. Kochouseph vs. State of Kerala (2025)
Introduction Date of the Judgment: May 09, 2025 Citation: 2025 INSC 661 Judges: Sanjiv Khanna, CJI, Sanjay Kumar, J., R. Mahadevan, J. When is a tax exemption not really an exemption? This question arises when goods that are exempt from sales tax are then subjected to a purchase tax. The Supreme Court of India recently […]