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Ray Constructions Ltd. Vs. Intelligence Officer

Court : Kerala

Appellant : Ray Constructions Ltd.

Respondent : intelligence Officer

Subject : Motor VehiclesOther Taxes

Acts : Sales Tax Act; Motor Vehicles Act, 1939 - Sections 2(16); Motor Vehicles (Amendment) Act, 1988 - Sections 2, 2(18), 2(26) and 2(28); Kerala Tax on Entry of Goods into the Local Areas Act, 1984 - Sections 2(3); Kerala Tax on Entry of Goods into Local Areas (Amendment) Act, 1994 - Sections 15; Motor Vehicle Entry Tax Act; Motor Vehicle Taxation Act; Tax on Entry of Goods into the Local Areas Rules, 1994 - Rule 4

Reported in : 2005(2)KLT436; [2005]142STC323(Ker)

P.R. Raman, J.1. Petitioner is a Public Limited Company engaged in the business of execution of works contract. He is also an assessee under the Sales Tax Act coming within the jurisdiction of the third respondent....