16. KAIL Ltd. (Formerly Kitchen Appliances India Ltd.) v. State of Kerala Represented thrgh. Jt. Commr. (Law) (SC) 26.10.2016.
- Kerala General Sales Tax Act, 1963, Section 5(2) - Kerala General Sales Tax Rules, 1963, Rule 32(13B) - Objective of Sec 5(2) is to assess the sale of branded goods by the brand name holder to the market and the inter s