Supreme Court’s seven-Judge Bench answers a decades-old reference as infructuous, holding that the 1963 ruling in S. Kodar v. State of Kerala continues to govern State surcharges calculated as a percentage of sales tax.
Read Full ArticleKerala HC rules that loading minerals into a vehicle amounts to transportation under Section 21(4) of the MMDRA, upholding seizure for illegal mineral movement.
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![Supreme Court 7-Judge Bench Holds State Surcharge on Sales Tax Governed by 1963 Kodar Ruling [Read Judgment]](/secure/uploads/2026/11/lj_8684_Supreme_Court_7_Judge.webp)
![Loading of Mineral Constitutes ‘Transportation’ U/S 21(4) Of The MMDRA: Kerala HC [Read Judgment]](/secure/uploads/2025/11/lj_4099_Loading_of_Mineral.webp)
