High Land Produces Co. Ltd. and anr. and Midland Rubber and Produce Co. Ltd. and anr. Vs. Inspecting Asst. Commr. of Agrl. Income-tax and Sales Tax (Special) and ors.

Decided On : Apr-05-1984

Court : Kerala

LAW: the I.T. Act, the Explanation to Section 2(a)(2, the State Act, Section 2 of the Agrl, Section 2 of this Amendment Act, Section 2.--In, the Explanation to Section 2(a)(2, the State Act, the Constitution 5, Section 2, Constitution, Article 366(1, Constitution, Section 2, the I.T. Act, Section 295, the Central Act, the Central Act, the Central Act, the Central Act, The Central Act and Rule 8, the Central Act, the Central Act, the State Act, the Central Act, the Central Act, the Central Act and Rules, Section 2(1, the Central Act, the State Act, the Amendment Act, Section 295(2)(b, the Central Act and Rule 8, the State Act, the Central Act and Rule 8, the Central Act, the Central Act, Section 2(a)(2, the State Act, the Central Act, the Central Act, the State Act, the Explanation to Section 2(a)(2, the State Act, the Central Act, The Central Act, the Central Act, the State Act, Constitutional, Rule 8, the Central Act, the State Act, Rule 24, Section 10, Rule 8, the Explanation to Section 2(a)(2, Constitution, the Kerala Act, Section 5, the Kerala Act, the Central Act, the State Act, Section 2(a, Rule 8, the Explanation to Section 2(a)(2, the State Act, the Central Act, the Explanation to Section 2(a)(2, Constitution, the Explanation to Section 2(a)(2, the Kerala Act, the Central Act, Constitution, Article 366(1, Constitution, the Central Act, the State Act, Section 2, Section 2, Rule 24, Section 5, the Explanation to Section 2(a)(2, the Central Act, Section 5, Constitution, Constitution, the Central Act, the State Act, Article 366 of the Constitution, Article 366 one, the Central Act, Rule 8, the State Act, the Central Act, the Uttar Pradesh Act, the Central Act, the State Act, the Central Act, the Central Act, Constitution, the Central Act, the State Act, Section 2, the State Act, the Central Act, the State Act, the State Act, the Central Act, the Central Act, the State Act, the Central Act, the Central Act, the State Act, the Central Act, Section 295(2)(b, the Central Act, Article 366(1, Constitution, the Amendment Act, the State Act

PERSON: Kochu Thommen, I.T., Reasons, D.S. Bist, D.S. Bist, D.S. Bist, Benches, Agrl, Agrl, Tamil Nadu, Kannan Devan, Agrl, Agrl, Tamil Nadu, Kannan Devan, D.S. Bist, Acts',32

NORP: J.1, Indian, Indian, Indian

GPE: the State of Kerala, Clause, India, India, India, Kerala, Kerala, Kerala, Kerala, Kerala, Commr

DATE: 1961, 1950, 1950, 1980, 1950, 1950, March 21, 1980, 1979, 1980, 1961, 1962, '8, 1980, '14, 1968]69ITR667(SC, 1968]69ITR667(SC, 1922, 1922, 1962, 1961, 1968]69ITR667(SC, 1968]69ITR667(SC, '22, 1922, '23, '24, 1948, '29, 1968]69ITR667(SC

PRODUCT: the 'Central Act', the 'State Act'

CARDINAL: 2., 1980]1SCR593, 44, 392, 46, 82, 2, 1, 8, 295, 1, 2, 10, 8, 8, 8, 11, 1980]1SCR593, two, 1980]1SCR593, 8, five, two, 1963]48ITR83(SC, 1963]48ITR83(SC, 1972]84ITR475(SC, 1976]103ITR785(SC, 1962.19, 1963]48ITR83(SC, 1963]48ITR83(SC, one, two, 46, 1963]48ITR83(SC, 88):'It, 1, 2, 90):'Explanation, 91, 25, two, 1972]84ITR475(SC, 1976]103ITR785(SC, 1980]1SCR593, 28, 394, 44, 30, five, two

ORG: XXII, the Statement of Objects, State, the Supreme Court, State, the Supreme Court, Sales Tax, AIR, SCI 69, State, State, Parliament, List I (Union List, Parliament, Board, the Central Government, Board, State, State, State, Explanation, the State Legislature, State, State, the Supreme Court, Sales Tax, the Supreme Court, Uttar Pradesh, the Supreme Court, State, the Supreme Court, D.S. Bist's, State, State, State, the Supreme Court, State, Karimtharuvi Tea Estates Ltd., State, Anglo-American Direct Tea Trading Co. Ltd., the Supreme Court, the Supreme Court, Anglo-American Direct Tea Trading Co. Ltd., the Agricultural Income-tax Officer, Karimtharuvi Tea Estates Ltd., State, the Kerala Agricultural Income-tax Act, the Agricultural Income-tax Officer, Central, State, the Supreme Court, State of, Hills Produce Co. Ltd., Tea Estate India P. Ltd., CIT, the Supreme Court, State, Karimtharuvi Tea Estates Ltd., State, Anglo-American Direct Tea Trading Co. Ltd., the Supreme Court, State, Explanation, State, the Supreme Court, Karimtharuvi Tea Estates Ltd., State, the Kerala Agricultural Income-tax Act, See Anglo-American Direct Tea Trading Co., the Supreme Court, State, the Supreme Court, Explanation, State, Karimtharuvi Tea Estates Ltd., State, the Supreme Court, State, State, The Supreme Court, the Agricultural Income-tax Act, the Supreme Court, The Supreme Court, the State Legislature, The Supreme Court, Hills Produce Co., the Supreme Court, the Central ITO, State, State, Central, Tea Estate India P. Ltd., CIT, State, State, the Supreme Court, Saks Tax, the High Court, the Supreme Court, the Supreme Court, Central, Bench, the Supreme Court, the Supreme Court, Anglo-American Direct Tea Trading Co., the Agricultural Income-tax Officer, State, State, the Central ITO, the Supreme Court, State, State, the Central ITO, State, State, The Advocate-General, the State Legislature, the State Legislature, the State Legislature

FAC: manufacture.9, the Gazette of India

EVENT: the I.T. Rules, the I.T. Rules, the I.T. Act

MONEY: forty per cent, forty per cent, sixty per cent, sixty per cent, forty per cent, sixty per cent, forty per cent, 40 per cent, 60 per cent, 60 per cent, 60 per cent, 60 per cent, 60 per cent, 60 per cent, 60 per cent, 2, 60 per cent, 60 per cent, 40 per cent

LOC: the State Act.12

PERCENT: 40%