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Deputy Commissioner of Agricultural Income-tax (Law) Vs. Mrs. E.J. Ros ...
Kerala
Mar-12-1996
Direct Taxation
Kerala Agricultural Income Tax Act, 1950; Kerala Agricultural Income Tax Act, 1991 - Sections 72, 74 and 99
[1997]223ITR28(Ker)
K.K. Vijayaraghavan and; S.K. Devi, Advs.
V.V. Kamat, J.1. In all these three revision cases under Section 41 of the Kerala Agricultural Income-tax Act, 1991, we are to answer the following four questions :' 1. Whether, in the facts and circumstances of...
Tag this Judgment! AI Brief & AskState of Kerala Vs. Tips and Toes Cosmetics India Ltd.
Kerala
Aug-22-2003
Sales Tax
Kerala General Sales Tax Act, 1963
2004(2)KLT183
K.K. Vijayaraghavan,; S.K. Devi,; M. Raj Mohan,;
1. 'Kajal' a product of Paramount Kumkum Private Limited, Gujarat State - an eye ointment - is an Ayurvedic preparation, a drug or a cosmetic is the question raised in this case. A decision is required...
Tag this Judgment! AI Brief & Askintelligence Inspector, Intelligence Office, Agricultural Income-tax a ...
Kerala
Nov-08-2005
Sales Tax/VAT
Kerala General Sales Tax Act, 1963 - Sections 29A and 29A(2); Companies Act, 1956; Constitution of India - Article 226
(2008)11VST559(Ker)
K.K. Vijayaraghavan, Adv.
K.S. Radhakrishnan, J.1. Intelligence Inspector, Intelligence Office, Agricultural Income-tax and Sales Tax, Mattancherry, along with four others--the appellants herein, challenge the judgment of the learned single judge, quashing exhibit P7 notice issued under Sub-section (2) of...
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State of Kerala Vs. Ennari Electronic Capacitors Components Ltd.
Kerala
Oct-23-2002
Sales Tax
Kerala General Sales Tax Act, 1963 - Sections 5(1), 5(2) and 5(3); ;Kerala Finance Act, 1994; ;Kerala Finance Act, 1993; ;Central Sales Tax Act, 1956; Kerala General Sales Tax Rules, 1963 - Rule 28(2), 28(3) and 28(4)
[2006]143STC273(Ker)
K.K. Vijayaraghavan,; S.K. Devi,; M. Raj Mohan,;
G. Sivarajan, J.1. Revenue is the revision-petitioner. The asses-see, a small-scale industrial unit, engaged in the manufacture and sale of plastic film capacitors, is the respondent. The assessment year concerned is 1995-96. During the relevant assessment...
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