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P.P. Sons Vs. Assistant Commissioner (Assessment) of Sales Tax and ors ...

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 23, 23(3) and 36; Kerala General Sales Tax Rules, 1963 - Rules 21(7) and 31

Reported in : [1994]95STC69(Ker)

Advocate for Appellant : Jose Joseph, Adv.

P.K. Balasubramanyan, J.1. The petitioner-firm is an assessee under the Kerala General Sales Tax Act, 1963. For the assessment year 1978-79 the assessment was completed on March 28, 1980. Against the said order of assessment the...

Vettukuzhy Traders Vs. State of Kerala

Court : Kerala

Subject : Sales Tax/Vat

Acts : Kerala General Sales Tax Act, 1963 - Sections 17(3), 28AA(4) and 41; Central Sales Tax Act, 1956

Reported in : (2010)27VST314(Ker)

Advocate for Appellant : Jose Joseph, Adv.

ORDERH.L. Dattu, C.J.1. A Division Bench of this Court had doubted the correctness or otherwise of the declaration of law made this Court in Surya Agencies v. State of Kerala [2008] 11 VST 419 : [2004]...

Alukkas Jewellery Vs. State of Kerala and anr.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 7(1)

Reported in : (2007)10VST72(Ker)

Advocate for Appellant : Jose Joseph, Adv.

K.S. Radhakrishnan, J.1. Original Petition No. 15583 of 2002 was preferred seeking a declaration that the first proviso to Section 7(1)(a) of the Kerala General Sales Tax Act, 1963 is not applicable to the petitioner's case...

St. Michael's Oil Mills Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Reported in : [1988]68STC360(Ker)

Advocate for Appellant : P.S. Narayanan and; Jose Joseph, Advs.

K.S. Paripoornan, J. 1. The petitioner is an assessee to sales tax. We are concerned with the assessment year 1977-78. The business premises of the petitioner was inspected on 29th March, 1978. Excess stock of 4,130...

Abdul Nazar Vs. Sales Tax Officer-ii and ors.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 5, 5(1), 5(2), 5(3), 5(4), 5(5), 5A, 10 and 16(1); Kerala General Sales Tax Rules, 1963 - Rule 18

Reported in : [1993]88STC512(Ker)

Advocate for Appellant : Jose Joseph and; A.K. Jose, Advs.

K.S. Paripoornan, J. 1. The petitioner in O.P. No. 6734 of 1991 is the appellant in this writ appeal. The Revenue is the respondent. The petitioner is a hotelier. We are concerned with the assessment for...

international Computers-Indian Manufacture Ltd. Vs. State of Kerala

Court : Kerala

Subject : Sales TaxContract

Acts : Kerala General Sales Tax Act, 1963 - Sections 2; Government of India Act, 1935; Constitution of India - Article 286

Reported in : [2004]135STC419(Ker)

Advocate for Appellant : Jose Joseph, Adv.

Sivarajan, J.1. The matter arises under the Kerala General Sales Tax Act, 1963 (hereinafter referred to as 'the Act').2. The first five tax revision cases are filed by the assessee and the last three tax revision...

A.J. Gomes Vs. Commissioner of Gift-tax

Court : Kerala

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 5(1)

Reported in : [1991]187ITR320(Ker)

Advocate for Appellant : Jose Joseph and; A.K. Jose, Advs.

K.S. Paripoornan, J.1. At the instance of a person assessed to gift-tax (the applicant), the Income-tax Appellate Tribunal has referred the following two questions of law for the decision of this court:'(a) Was the Appellate Tribunal...

Commissioner of Income-tax Vs. Travancore Tea Estates Co. Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 253 and 263

Reported in : (1988)71CTR(Ker)1; [1988]172ITR733(Ker)

Advocate for Appellant : P.K.R. Menon, Adv.

ORDER--ScopeIncome Tax Act 1961 s.263 T. Kochu Thommen, J.1. The following question has been at the instance of the Revenue referred to us by the Income-tax Appellate Tribunal, Cochin Bench :' Whether, on the facts and...

S.T.S. Enterprises Vs. Assstt. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : (2006)198CTR(Ker)557

Advocate for Appellant : Jose Joseph, for the Assessee P.K. Ravindra Menon & George K. George, for the Revenue

C.N. Ramachawdran Nair, J.The petitioner is challenging Ext. P5 whereunder the Commissioner has rejected an application for waiver of penalty filed by the petitioner under section 273A of the Income Tax Act for the assessment year...

T.K.Salim, vs Union of India,

Court : Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAM 'C.R.'PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 15TH DAY OF FEBRUARY 2024 / 26TH MAGHA, 1945 WP(C) NO. 15023 OF 2022 PETITIONER/S: T.K.SALIM, AGED 64...