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Deputy Commissioner of Sales Tax, (Law), Board of Revenue (Taxes) Vs. C.T. Kochouseph

Decided On : Sep-04-2003

Court : Kerala

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LAW: Section 5A(1)(c, Section 41, Section 5A(1)(c, Section 5A(1)(c, Section 5A(1)(c, Section 10 of the Act, Section 5A, Section 19 of the Act, Section 10 of the Act, Section 35, Section 19, Section 5A, Section 5A, Section 5A., Section 5A., Section 5A., Section 5A, Section 5A, Section 10 of the Act, Section 5A, Section 5A of the Act, the Notification S.R.O. No. 371, Section 5, Section 10 of the Act, Section 5A, Section 10 of the Act, Section 5A, Section 5A, Section 10, Section 5A of the Act, Section 5A, Section 5A, Section 10 of the Act, Section 5A, Section 5A, Section 5A(1)(c, Section 5A(1)(c, Section 5A(1)(c, Article 14 of the Constitution of India, Section 5A(1)(c, Section 5A(1)(c, Article 14 of the Constitution of India, Section 5 of the Act, Section 5A(1)(c, Section 5A of the Act, Section 5A, Constitution, Section 5(1, the First Schedule, Section 5, Section 5, Section 5A of the Act, Section 10, Section 5, Article 301 of the Constitution, Article 301, Article 304(a, Section 5A, Section 10 of the Act, Section 5, Section 5A, Section 5A, Section 5A(1)(c, Section 5A, Section 5A of the Act, Constitution, Section 5A of the Act, Constitution, Section 5A, Section 5A, Section 7-A of the Madras Act, Section 7-A, Section 3, Section 7-A(1).'In, the Notification S.R.O. No, Section 5A, Section 5 of the Act, Section 5A, Section 5, Section 5A, Section 5A, Section 10 of the Act, Section 5A, Section 5A, Section 10 of the Act, Section 5A, the Notification S.R.O. No, Section 10 of the Act, Constitution, Section 5A, Section 5A of the Act, Section 5 of the Act, Section 5A, Section 5A, Section 5A, Constitution, Article 134A of the Constitution, Section 5A., Section 5A, Section 5A, Section 5A, Article 133, Article 134A of the Constitution of India

PERSON: G. Sivarajan, T.R.C. Nos, Ernakulam, Ernakulam, T.R.C. Nos, T.R.C. Nos, Ernakulam, T.R.C. Nos, Ernakulam, T.R.C. No., Ernakulam, pending.8, Bench, Ernakulam, Pleader, Sri Chacko George, Articles 14, Tamil Nadu, Bench, Bench, Articles 14, Articles 14, Articles 14, Articles 14, Tamil Nadu, Sri Raju Joseph, Sri Chacko George, Articles 14, Govindarajulu Naidu's, Articles 14, Pleader, Pleader, Yusuf Shabeer's, Govindarajulu Naidu's, Bench, Govindarajulu Naidu's, Govindarajulu Naidu's, M.K. Kandaswami's, Bench, Govindarajulu Naidu's, Bench, Articles 14, Bench, Govindarajulu Naidu's, Bench, Govindarajulu Naidu's, Articles 14, Sri Chacko George, J.M. James, J., Pleader, Pleader, Sri Chacko George, Tamil Nadu

NORP: J.1, inter-State

ORG: the Kerala General Sales Tax Act, T.R.C. No. 338 of 2000, Sales Tax, Board of Revenue, Taxes, the Sales Tax Appellate Tribunal, Tribunal, T.R.C. No. 338 of 2000, O.P. No., State, T.R.C. No, S.S.I., State, T.R.C. No., S.S.I., State, State, the Appellate Tribunal, State, Tribunal, State, the Sales Tax Appellate Tribunal, T.R.C. No., State, State, the Appellate Tribunal, State, State, Tribunal, State, suo motu revision under Section 35, Tribunal, Tribunal, Tribunal, State, Tribunal, State, Tribunal, S.S.I., State, Tribunal, Notifications S.R.O. No, VAT, State, State, State, State, S.S.I, Act.10, Learned Government Pleader, Court, Sales Tax, Board or Revenue, Taxes, STC, Bench, the Supreme Court, Court, Supreme Boards, STC, Court, Naidu, the Supreme Court, State, Naidu, the Supreme Court, Shanmuga Traders, Government, Supreme Boards', STC, Bench, the Supreme Court, Shanmuga Traders', State, Court, State, State, State, State, State, State, State, State, State, State, State, Malabar Fruit Products Company, Court, Malabar Fruit Products Company, Sales Tax Officer, the Supreme Court, State of, STC, the Supreme Court, Act, State, State, State, State, State, State, State, the Kerala General Sales Tax Rules, S.S.I., Special Government Pleader (Taxes, State, State, State, S.S.I., S.S.I., S.S.I., S.S.I., State, State, Court, the Supreme Court, Court, the Supreme Court, State, Naidu, the Supreme Court, Shanmuga Traders', the Supreme Court, Supreme Board's, STC, State, Court, the Supreme Court, Court, the Supreme Court, the Supreme Court, the Supreme Court, Court, Supreme Board's, Court, Malabar Fruit Products Co.'s, the Division Bench, The Supreme Court, STC, Court, The Supreme Court, Kerala High Court, the Supreme Court, the Supreme Court, the High Court, the Supreme Court, the Supreme Court, Court, STC, the Supreme Court, State, Naidu, the Supreme Court, Shanmuga Traders', Court, Supreme Board's, STC, STC, SC, Supreme Board's, STC, Tribunal, S.S.I., Tribunal, Bench, Court, the Supreme Court, SC, the Supreme Court, STC, Court, Malabar Fruit Products Company's, Clauses, the Supreme Court, Shanmuga Traders', the Tamil Nadu Electricity Board, Board, the Electricity Board, the High Court, the Supreme Court, State, Court, State, State, Supreme Board's, STC, Supreme Board's, STC, State, State, State, State, Court, the Supreme Court, S.S.I., State, the Supreme Court, Supreme Board's, STC, Court, the Supreme Court, State, Court, the Supreme Court, Shanmuga Traders', Supreme Board's, STC, the Tribunal for the years, the Supreme Court, Bench, State, State, State, Special Government Pleader, State, State, Tribunal, Court, State, the Supreme Court, the Supreme Court, Kerala High Court, the Supreme Court, Shanmuga Traders, the Supreme Court, the Supreme Court

DATE: 1963, 24, 1963, 24, May 30, 1995, June 19, 1999, 1281, 1998, 2000, 24 of 1996, 1990-91, 1996, year 1989-90, 2000, the assessment years, 1989-90, 1990-91, 1992-93, all these years, the year 1987-88, March 28, 1994, the assessment year 1988-89, February 22, 1992, the year 1988-89, the year 1989-90, May 30, 1995, the assessment year 1990-91, 1996, the assessment year 1991-92, the assessment year 1992-93, 2000, the year 1993-94, the year 1994-95, the three years, all the three years, years 1987-88 to 1991-1992, 1987, 1989, the assessment years 1992-93, 1993-94, 1992, 1992, 1993, January 1, 1994, the assessment year 1994-95, March 31, 1992, 19981, 1998, 1979, 1993, 35, 1999, 1998, 1999, 2000, transferee-States, 1972, 31, 1972, 1973, 1975, 1963, 1979, 1993, 35, 1999, 1998, 1975, 1975, 1998, 1972, 1973, 1975, 1979, 1993, 35, 1999, 1998, 1979, 1993, 35, 1998, 1980, 1993, 35, 1975, 1972, 1999, 1979, 1998, 1998, 1980, 1975, 1998, 1979, 1999, 1993, 35, 1998, 2002, 1975, 1999, 2002, 2002

CARDINAL: 20, 26, 20, 26, Four, 20, 26, 338, 338, two, 26, 1996.6, 20, 24, 338, 68, 49, 5, 111, 305, 111, 301, 43, 233, 90, 114, 1, 111, 114, 1, 301, 301, 301, 30, 301, 30, 32, 36, 191, one, 301, 43, 233, 90, 114, 1, 301, 111, 301, 36, 191, 36, 191, 111, 305.18, 30, 32, 359, 36, 191, two, 4, 5, 43, 233, 90, 114, 1, 111, 43, 90, 111, 968, 90, 36, 191, 30, 537, 114, 43, 233, transferee, 111, 111, 968, 301, 36, 191, 111, 43, 233, 114, 1, 90, 111, 301, 26, one, 1, 2, two, two, two, 8, 9, two, 36, 191, 114, 1

ORDINAL: first, first, first, first, first, second, Sixth, first, first, first, first, first, first, second, first, first, first, first, first, first, first, first, first, first

GPE: O.P., States, States, States, India, T.S., Kerala, Kerala, T.S., frustrated.12, States, India, India, O.P., Kerala, U.K., Kandaswami, O.P., India, Kerala, T.S., Kandaswami, Kandaswami, Kandaswami, Clauses, Kerala, T.S., Clauses, Kandaswami, O.P., Kandaswami, O.P.

PRODUCT: F, Bench, 305, Bench, 305, Bench, Yusuf, 359, Bench, F, 305, Articles 14, 305, 305, Bench, Bench, Bench, 305, 305, Bench, 305, Bench, 305, F, F

MONEY: 15 per cent, 4 per cent, 20 per cent, 5 per cent, 5 per cent, 6 per cent, 4 per cent, 5 per cent

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