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IN THE HIGH COURT OF KERALA AT ERNAKULAM
AMIT RAWAL, CS SUDHA, JJ
STATE OF KERALA, REPRESENTED BY ITS SECRETARY, LABOUR AND WELFARE DEPARTMENT – Appellant
Versus
SEAFOOD EXPORTERS ASSOCIATION OF INDIA (KERALA REGION), REPRESENTED BY ITS PRESIDENT MR. K.G.LAWRANCE – Respondent
| Table of Content |
|---|
| 1. state's legislative competence in imposing cess is challenged. (Para 1 , 2 , 3) |
| 2. previous legislation deemed unconstitutional impacting new laws. (Para 4 , 5 , 6) |
| 3. the government sought to augment funds through cess on seafood. (Para 7 , 8) |
| 4. arguments regarding legality of cess and relationship of employer-employee. (Para 10 , 11) |
| 5. court observed the definitions related to dealers and sale proceeds. (Para 12 , 13 , 14) |
| 6. court explored constitutional validity concerning imposition of cess. (Para 15 , 16 , 17 , 18) |
| 7. legislative competence and burdens related to cess discussed. (Para 19 , 20 , 21) |
JUDGMENT
[WA Nos.987/2019, 944/2019, 955/2019, 1048/2019, 1445/2019, 1441/2019, 1457/2019, 1495/2019, 1482/2019, 1456/2019, 1452/2019, 1497/2019, 1464/2019, 1545/2019, 1550/2019, 1514/2019, 1520/2019, 1522/2019, 1551/2019, 1546/2019, 1578/2019, 1665/2019, 1749/2019, 1770/2019, 1791/2019, 1750/2019, 1787/2019, 1767/2019, 1804/2019, 1805/2019, 1803/2019, 1773/2019, 1774/2019, 1768/2019, 1806/2019, 1810/2019, 1821/2019, 1818/2019, 1812/2019, 1838/2019, 1822/2019, 1861/2019, 1814/2019, 1879/2019, 1825/2019, 1815/2019, 1850/2019, 1839/2019, 1852/2019, 1870/2019, 1880/2019,
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