JUDGMENT

Amit Rawal, J.

1. By this order, we shall dispose of bunch of 26 writ appeals preferred by the State of Kerala against the judgment/order of the learned Single Judge, whereby the writ petitions filed by the respondents challenging the constitutional validity of Section 3 (1A) of the Kerala Surcharge on Taxes Act, 1957 (for brevity “1957 Act”), extracted below, being discriminatory, have been allowed.

3. Levy of surcharge on sales and purchase taxes.- (1) The tax payable under sub-section (1) of section 5 of the Kerala General Sales Tax Act, 1963, by a dealer in foreign liquor shall be increased by a surcharge at the rate of ten per cent, and the provisions of the Kerala General Sales Tax Act, 1963 shall apply in relation to the said surcharge as they apply in relation to the tax payable under the said Act.

(1A) The tax payable under sub-sections (1) and (2) of section 6 of the Kerala Value Added Tax Act, 2003 (30 of 2004), other than declared goods as defined in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) shall, in the case of national or multinational companies functioning in the State as retail chains or direct marketing chains who import not les