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Answara Traders Vs. Sales Tax Officer and anr.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Abkari Act, 1077; Kerala General Sales Tax Rules, 1963 - Rules 21 and 30; Kerala General Sales Tax Act, 1963 - Sections 5, 5(1), 5(2), 7(14), 7(17) and 23(3)

Reported in : (2008)11VST875(Ker)

Advocate for Appellant : V.P. Sukumar, Adv.

K.S. Radhakrishnan, J.1. Common question arises for consideration in all these cases, hence we are disposing of these cases by a common judgment. For disposal of these cases we may refer the facts in O.P. No....

Far East Trading Establishment Vs. the Intelligence Officer and the St ...

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala Value Added Tax Act, 2003 - Sections 44, 44(2), 44(3), 44(8), 44(10), 67, 67(1) and 71; Indian Income Tax Act, 1922 - Sections 5(4), 6, 7, 7(4), 10(2), 23(3), 34, 37 and 38; Travancore - Cochin Land Tax Act, 1955; Land Tax (Amendment) Act, 1957; Kerala General Sales Tax Act, 1963 - Sections 28(8); Taxation on Income (Investigation Commission) Act, 1947; Indian Stamp Act - Sections 47A; Andhra Pradesh Stamp Act, 1988; Rajasthan Sales Tax Act, 1994 - Sections 78(2) and 78(5); Constitution of India - Articles 14, 19(1) and 31

Reported in : (2009)25VST147(Ker)

Advocate for Appellant : V.P. Sukumar, Adv.

ORDERK. M. Joseph, J.1. Common question arises in these Writ Petitions and they are disposed of by a common Judgment.2. Petitioners call in question the constitutionality of Section 44(10) of the Kerala Value Added Tax Act,...

K.J. James Vs. State of Kerala

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 22(1); Central Sales Tax Act, 1956 - Sections 5(1) and 5(3); Constitution of India - Article 286(1); Kerala General Sales Tax Rules - Rules 8, 9 and 28A

Reported in : (2009)22VST165(Ker)

Advocate for Appellant : V.P. Sukumar,; P.U. Mathen,; Bejoy Cheriyan and;

ORDERC.N. Ramachandran Nair, J.1. During the year 2001-02, the petitioners manufactured jute products and sold the same to an exporter who exported the same to foreign buyers. However, the petitioner did not take any registration under...

Madras Credit and Investments Ltd. Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 4 and 41; Kerala General Sales Tax Act, 1963 - Sections 2

Reported in : [2004]134STC264(Ker)

Advocate for Appellant : V.P. Sukumar, Adv.

C.N. Ramachandran Nair, J.1. The above two tax revision cases filed by the assessee under Section 41 of the Kerala General Sales Tax Act, 1963 arise from the assessments for the assessment years 1995-96 and 1996-97....

B.G.R. Enterprises Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 5(1), 5(2), 5(3), 5(4), 5(5), 5A and 5A(1)

Reported in : [2003]132STC466(Ker)

Advocate for Appellant : V.P. Sukumar, Adv.

S. Sankarasubban, J.1. These two revisions are filed against the common Order in T.A. Nos. 666 and667 of 1998. They relate to the assessment year 1988-89 and 1989-90. Assessee isM/s. B.G.R. Enterprises. It is running a...

Mechanical Assembly Systems (India) Pvt. Ltd. Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act 1963 - Sections 2, 5, 5A and 17(3); Constitution of India - Article 366(12); Kerala General Sales Tax Rules, 1963 - Rule 32(15)

Reported in : 2006(1)KLT947; [2006]144STC536(Ker)

Advocate for Appellant : V.P. Sukumar and; Jairam V. Menon, Advs.

K.S. Radhakrishnan, J.1. These revision petitions arise out of the common order passed by the Kerala Agricultural Income-tax and Sales Tax Appellate Tribunal, Additional Bench, Kottayam in T.A. Nos. 261, 520 and 625 of 2003. Common...

Microtrol Sterilization Services Pvt. Ltd. Vs. State of Kerala

Court : Kerala

Subject : Sales Tax/Vat

Reported in : (2009)25VST213(Ker)

Advocate for Appellant : V.P. Sukumar, Adv.

C.N. Ramachandran Nair, J.1. The question raised in the sales tax revision filed by the assessee is whether the Tribunal was justified in sustaining the assessment on the value of ethylene oxide used in sterilisation of...

Meenachil Rubber Marketing and Processing Co-operative Society Ltd. Vs ...

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 5, 5(3), 19 and 41; Kerala General Sales Tax Rules, 1963 - Rule 32(14)

Reported in : (2009)26VST344(Ker)

Advocate for Appellant : V.P. Sukumar,; P.U. Mathen,; Bejoy Cheriyan,;

C.N. Ramachandran Nair 1. The appellant is a member society engaged in processing of rubber latex to centrifuged latex and selling the same. Centrifuging is a process by which substantial portion of water is removed from...

Eldho Paul Vs. the State of Kerala

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act - Sections 5 and 17(4); Uttar Pradesh Sales Tax Act

Reported in : 2009(234)ELT53(Ker); 2008(2)KLJ593; 2008(3)KLT440; (2008)18VST73(Ker)

Advocate for Appellant : V.P. Sukumar and; Jairam V. Menon, Advs.

ORDERH.L. Dattu, C.J.1. Since the assessee is common in both these revision petitions and since the legal issue involved is identical, these revision petitions are heard together and disposed of by this common judgment.2. The petitioner...

Fantacy Sales Corporation Vs. Sales Tax Inspector and ors.

Court : Kerala

Subject : Sales Tax

Acts : Constitution of India - Articles 14, 19(1), 32, 143, 242, 245, 246, 265 and 301; Bengal Finance (Sales Tax) (Delhi Amendment) Act, 1956 - Sections 8A; Kerala Value Added Tax Act, 2003 - Sections 3(2), 6 and 47(16A); Central Sales Tax Act, 1956; West Bengal Sales Tax Act - 3(1), 3(2), 11(3), 11(4), 11(5), 11(6), 11(7), 11(8), 11(10), 11(11) and 11(12); Income-tax Act, 1922 - Sections 16(3); Assam Taxation (on Goods Carried by Road or on Inland Waterways) Act; Tripura Sales Tax Act, 1976 - Sections 2, 29, 30, 32, 36-A and 38-B; Rajasthan Sales Tax Act, 1994 - Sections 15; Essential Supplies (Temporary Powers) Act, 1946 - Sections 3; Minimum Wages Act - Sections 27; Bombay Tenancy and Agricultural Lands Act - Sections 6(2); Bombay Agricultural Produce Markets Act - Sections 29; Madras

Reported in : [2007]8STT33; (2007)7VST323(Ker)

Advocate for Appellant : K.B. Muhamed Kutty (SR.) and; K.M. Firoz, Adv.

K. Balakrishnan Nair J.1. The constitutional validity of Sub-section (16A) of Section 47 of the Kerala Value Added Tax Act, 2003 and the sustainability of two circulars issued by the Commissioner of Commercial Taxes under the...