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M/S. Chinnan Sons Jewellery vs the Commercial Tax Officer

Court : Kerala

Subject : Education

W.P(C).3494/17 1IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. MONDAY, THE 7TH DAY OF APRIL 2025 / 17TH CHAITHRA, 1947 WP(C) NO. 3494 OF 2017 PETITIONER/S: M/S. CHINNAN SONS JEWELLERY...

Sales Tax Inspector Vs. Ittoop

Court : Kerala

Subject : Other Taxes

Acts : Kerala Tax on Entry of Goods Into Local Areas Act, 1994 - Sections 2 and 3; Motor Vehicles Act, 1988 - Sections 2(28) and 39

Reported in : 2004(1)KLT327; [2006]143STC1(Ker)

Advocate for Respondent : P.K. Mayadevi, Adv.

Jawahar Lal Gupta, C.J. 1. Is a Mechanical Pavar Finisher, which is used for spreading the concrete mixed with coal tar on the road, a motor vehicle so as to be exigible to the levy of...