Madras HC admits Revenue's appeal against order allowing transition of Education & Krishi Kalyan Cess; Grants stay
Madras HC admits writ appeal filed by Revenue against order of Single Judge allowing transition of Education Cess (EC), Secondary & Higher Education Cess (SHEC) & Krishi Kalyan Cess (KKC) into GST; Notes Revenue’s plea that the learned Single Judge failed to note that the term “eligible duties” occurring in amended Section 140(1) does not include EC, SHEC and KKC; Counsel for the Revenue submits that the provisions of 140(1) read with proviso, as a whole, pointe...