IN THE KERALA HIGH COURT

K. VINOD CHANDRAN & ASHOK MENON, JJ.

Lotus Club v. State of Kerala

W.A. No. 1075 of 2013

8 August, 2018

Referred:

Assistant Commissioner Commercial Taxes & Ors. v. LIS (Registered), (2017) SCC Online SC 1562 : 2018 TaxPub(VAT) 0034 (SC)

Commissioner of Income Tax (Central)-I, New Delhi v. Vatika Township Private Limited, (2015) 1 SCC 1 : 2014 TaxPub(DT) 3934 (SC)

Vikrant Tyres Ltd. v. Income Tax Officer, 2001 (247) ITR 821 : 2001 TaxPub(DT) 1110 (SC)