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Sherry Jacob Vs. Canara Bank
Kerala
Nov-10-2004
Sales Tax
Kerala General Sales Tax Act, 1963 - Sections 26B
AIR2005Ker50; 2004(3)KLT1089
Kurian George Kannamthanam, Adv.
A.K. Basheer, J.1. This bunch of 5 cases - 2 Writ Appeals and 3 Original Petitions - has thrown up an important question for our consideration. Since the parties and issues involved are the same, we...
Tag this Judgment! AI Brief & AskAssistant Commissioner (Assessment) Vs. Grasim Industries Ltd.
Kerala
Jan-24-2006
Sales Tax
Bombay Sales Tax Act, 1946 - Sections 6(3) and 12A(3); Karnataka Sales Tax Act - Sections 12(3); Kerala General Sales Tax Act, 1963 - Sections 17, 17(6), 17A and 18; Kerala General Sales Tax Rules, 1963 - Rules 32, 32(2) and 32(21); Central Sales Tax Rules - Rule 6(5); Bombay Sales Tax Act, 1946 - Rules 26 and 41A; Karnataka Sales Tax Rules, 1957 - Rule 26(10); Constitution of India - Article 226
2006(1)KLT821
Raju Joseph, Special Government Pleader (Taxes)
K.S. Radhakrishnan, Ag. C.J.1. This appeal has been preferred by the State of Kerala and the Assistant Commissioner (Appeals), Department of Commercial Taxes, aggrieved by some of the observations of the learned single Judge, especially with...
Tag this Judgment! AI Brief & AskR.T.O. Vs. Sajith
Kerala
Feb-03-2006
Motor Vehicles
Kerala Motor Vehicles Taxation Act, 1976 - Sections 5, 5(1) and 11; Kerala Motor Vehicles Taxation Rule - Rule 10; Kerala Motor Vehicles Taxation Ordinance, 1975 - Sections 22
2006(1)KLT936
Raju Joseph, Spl. Government Pleader for Taxes
K.S. Radhakrishnan, J.1. This appeal has been preferred by the Regional Transport Officer, Palakkad and others aggrieved by some of the directions issued by the learned single Judge.2. Original Petition was preferred by the respondent herein...
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Deputy Commissioner of Sales Tax, (Law), Board of Revenue (Taxes) Vs. ...
Kerala
Sep-04-2003
Sales Tax
Kerala General Sales Tax Act, 1963 - Sections 5, 5A, 5A(1) and 10; Constitution of India - Articles 14, 133, 134A and 301
[2004]136STC545(Ker)
Raju Joseph, Special Government Pleader and; Chacko George and;
G. Sivarajan, J.1. The scope and content of Section 5A(1)(c) of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as 'the Act') arise for consideration in these cases. Petitioner also incidentally challenges the constitutional...
Tag this Judgment! AI Brief & AskSales Tax Inspector Vs. Ittoop
Kerala
Nov-26-2003
Other Taxes
Kerala Tax on Entry of Goods Into Local Areas Act, 1994 - Sections 2 and 3; Motor Vehicles Act, 1988 - Sections 2(28) and 39
2004(1)KLT327; [2006]143STC1(Ker)
Raju Joseph, Spl. Government Pleader
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...
Tag this Judgment! AI Brief & Askintelligence Officer Vs. Ray Constructions Ltd.
Kerala
Feb-27-2006
Motor Vehicles
Motor Vehicles Act, 1988 - Sections 2(18) and 2(28); Kerala Tax on Entry of Goods into Local Areas Act, 1994 - Sections 2(1) and 3
IV(2006)ACC751; 2006(2)KLT80; [2006]147STC438(Ker)
Raju Joseph, Spl. Government Pleader
K.S. Radhakrishnan, J.1. The short question that arises for consideration in this case is whether an excavator not running on inflated tyres, but on iron chain plates such as a caterpillar vehicle or a military tank...
Tag this Judgment! AI Brief & AskMathew Joseph Vs. Janaki
Kerala
Jan-23-2007
Motor Vehicles
Motor Vehicles Act, 1939; Motor Vehicles Act, 1988 - Sections 95, 95(1), 95(2), 146, 147and 147(1)
II(2007)ACC140; 2007ACJ912; AIR2007Ker117
Raju Joseph, Adv.
Ramachandran, J1. This reference has come up before us in terms of the reference order of a Division Bench dated 12-09-2006. The Motor Accidents Claims Tribunal, Thodupuzha had directed award of compensation to the legal representatives...
Tag this Judgment! AI Brief & AskAzam Laminators (P) Ltd. Vs. the Secretary to Govt. and anr.
Kerala
Jun-10-2008
Sales Tax/VAT
Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 59(4), 94 and 94(2); Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala Finance Act, 2006
2008(2)KLJ572
Nalini Chidambaram, Sr. Adv.,; Raju Joseph,; Joseph Kodi
J.B. Koshy, J.1. The question to be decided in these cases is whether scented betel/arecanut sold by the appellants is taxable at 4% under Entry No. 2 of the Third schedule to the Kerala Value Added...
Tag this Judgment! AI Brief & AskJohny Joseph Vs. State of Kerala
Kerala
Aug-14-2007
Sales Tax/VAT
Kerala General Sales Tax Act, 1963 - Sections 23(3) and 41; Madhya Pradesh General Sales Tax Act, 1958; Customs Act, 1962; Constitution of India - Articles 141, 366 and 366(29A)
(2008)13VST64(Ker)
Raju Joseph and; Sunil Sankar, Advs.
ORDERH.L. Dattu, C.J.1. This revision petition is filed questioning the legality or otherwise of the orders passed by the Sales Tax Appellate Tribunal in T. A. No. 552 of 2002 dated April 29, 2003. The assessment...
Tag this Judgment! AI Brief & AskState of Kerala Vs. Rajmohan Cashew (P) Ltd.
Kerala
Jan-20-2005
CivilService
Kerala Revenue Recovery Act, 1968 - Sections 3, 5, 6 and 17; Kerala General Sales Tax Act, 1963 - Sections 26B; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 2, 19 and 34; Madhya Pradesh General Sales Tax Act, 1958 - Sections 33C; Companies Act, 1956 - Sections 4A
AIR2005Ker141; [2005]127CompCas744(Ker); 2005(2)KLT131; [2005]142STC283(Ker)
Raju Joseph, Spl. Government Pleader
K.S. Radhakrishnan, J.1. Whether the Debt Recovery Tribunal has got the jurisdiction to determine the preferential claim of the Government of Kerala over the properties mortgaged to the Banking Institutions is the question that has come...
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