Kerala Court July 1965 Judgments
The Commissioner of Wealth Tax, Kerala, Ernakulam Vs. Puthiya Ponmanic ...
Court: Kerala
Decided on: Jul-26-1965
Reported in: AIR1966Ker108; [1967]63ITR787(Ker)
1. This is a reference by the Income lax Appellate Tobunal, Madras Bench, under Section 27(1) of the Wealth Tax Act, 1957. The assessment years concerned are 1957-58 to 1961-62, both years inclusive; and the question referred is;'Whether on the facts and circumstances of the case, the Appellate Tribunal was justified in law in holding that the Puthiya Ponmanl-chintakam Wakf represented by Manager Begum P. P. Ayesha Beebi, Calicut, is not liable for tax under the Wealth Tax Act?'2. Section 5(1)(i) of the Wealth Tax Act, 1957, provides that Wealth Tax shall not be payable bv an assessee in respect of any property held under trust or other legal obligation for any public purpose of a charitable or religious nature in India; and that such assets shall not be included in the net wealth of the assessee. It is common ground that this exemption is unavailable to the case before us.3. The only contention urged on behalf of the assessee is that the owner of the assets in the case of wakf is the ...
Tag this Judgment!Laxmi Starch Factory Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Jul-22-1965
Reported in: AIR1966Ker60; [1965]16STC794(Ker)
1. The petitioner, the Laxmi Starch Factory Limited, Kundara, has been assessed to sales tax under the Central Sales Tax Act, 1956, in respect of its inter-State sales of tapioca chips in the assessment years 1958-59 and 1959-60. T. R. C. No. 13 relates to the assessment year 1958-59 and T. R. C. No. 11 relates to the assessment year 1959-60.2. The intra-Slate sales of tapioca chips are exempt from taxation under the General Sales Tax Act, 1125, by virtue of a notification issued under Section 6 of the Act and dated 23-9-1958. The notification was published in the Kerala Gazette dated 30-9-1958.3. Section 6 of the General Sales Tax Act, 1125 deals with the power of the Government to notify exemption and reduction of tax, and reads as follows:'(1) Government may by notification in the Gazette, make an exemption, or reduction in rate, in respect of any lax payable under this Act-- (i) on the sale of any specified class of goods at all points or at any specified point or points in the ser...
Tag this Judgment!Arathan Sadasivan Vs. State of Kerala
Court: Kerala
Decided on: Jul-20-1965
Reported in: 1966CriLJ210
P. Govinda Menon, J.1. The appellant stands convicted by the second Additional Sessions Judge of Trivand-rum for offences punishable under Sections 363 and 376 I, P. C, and be has been sentenced to undergo rigorous imprisonment for two years under each of the countsi the sentences to run concurrently. His appeal is Criminal Appeal 270 of 1964. When the appeal was admitted notice was issued to him to show cause why the sentence awarded should not be enhanced and this is calendar revision 16 of 1964. The State has also filed criminal appeal 50 of 1965 against the acquittal of the accused under Section 366 I. P. C.2. Pw 2, Iromie is the daughter of Pw I James Amael. He was employed in Ceylon for a pretty long period, but in January 1961 returned to India and settled down in Avanakuzhi in Neoyattinkara taluk. His wife Jennette died about 12 years ago and he was living with his two daughters Pws. 2 and 3. His son Leslie is away for his studies at Nagercoil. Pw 1 was running a rice mill in t...
Tag this Judgment!Deputy Commissioner of Agricultural Income-tax and Sales Tax Vs. P. Jo ...
Court: Kerala
Decided on: Jul-16-1965
Reported in: [1965]16STC799(Ker)
M.S. Menon, C.J. 1. The sole question for determination in this tax revision case is whether combs come within entry 48 of Schedule I to the General Sales Tax Act, 1125. According to the Sales Tax Appellate Tribunal they will not come within that entry; and according to the Deputy Commissioner of Sales Tax, Central Zone, Ernakulam--the petitioner before us--they will come within that entry.2. Entry 48 reads as follows:Scents and perfumes, powders, snows, scented hair-oils, scented sticks, cosmetics and toilet requisites except soaps. Entry 51 of Schedule I to the Madras General Sales Tax Act, 1959, was identical in wording prior to the 28th November, 1962; and the Madras High Court was called upon to consider whether hairpins came within that entry in Deputy Commissioner of Commercial Taxes v. Ambika Stores [1963] 14 S.T.C. 688. The Court applied the rule of ejusdem generis and held that hairpins will not come within that entry.3. The clearest enunciation of the doctrine of ejusdem gen...
Tag this Judgment!Lekshmi Powerloom Industrial Co-operative Society Ltd. Vs. State of Ke ...
Court: Kerala
Decided on: Jul-13-1965
Reported in: [1965]16STC864(Ker)
P. Govindan Nair, J. 1. The short question arising for determination in this tax revision case is whether the cloth manufactured by the aid of powerlooms is exempted from sales tax in view of Section 5A(1)(i) of the General Sales Tax Act, 1125. The relevant part of the section is in these terms:5A. Exemption of tax on the sale of mill-made textiles (other than pure silk), tobacco and sugar:--(1) The sale by any dealer of--(i) mill-made textile, other than pure silk,(ii) ... ... ...2. It is agreed that the commodity with which we are concerned in this case is not silk. It is also admitted that the cloth with which we are concerned is manufactured in powerlooms and further that those powerlooms are housed in a factory.3. The question therefore is whether such cloth can be said to fall within the term 'mill-made textile' used in Section 5A(1)(i). Under the Sales Tax Act, as we read it, textiles have been divided into two; those that are made in handlooms and those that are made with the a...
Tag this Judgment!Deputy Commissioner of Agricultural Income-tax and Sales Tax and anr. ...
Court: Kerala
Decided on: Jul-09-1965
Reported in: [1966]17STC24(Ker)
P. Govindan Nair, J.1. These tax revision cases raise a common question. That question is whether the turnover relating to the sale of medicinal and toilet preparations is taxable under the General Sales Tax Act, 1125. It is contended that in view of Section 4 of the General Sales Tax Act, 1125, no sales tax can be imposed on 'medicinal and toilet preparations '. That section reads as follows :-4. Application of the Act:-The provisions of this Act shall not apply to the sale of electrical energy and any goods other than toddy, arrack and foreign liquor including Indian made foreign liquor on which duty is or may be levied under the Travancore or Cochin Abkari Act, or the Travancore-Cochin Prohibition Act, 1950, or the Madras Prohibition Act, 1937, as in force in the Malabar District referred to in Sub-section (2) of Section 5 of the States Reorganisation Act, 1956, or the Travancore or Cochin Opium Act, or the Opium Act, 1878 (Central Act I of 1878).2. The Travancore-Cochin Prohibition...
Tag this Judgment!Deputy Commissioner of Agricultural Income-tax and Sales Tax Vs. Secre ...
Court: Kerala
Decided on: Jul-09-1965
Reported in: [1965]16STC862(Ker)
P. Govindan Nair, J.1. The decision in this case must be against the revenue if we follow the decision of the Madras High Court in Young Men's Indian Association (Regd.), Madras and Anr. v. Joint Commercial Tax Officer, Harbour Division II, Madras and Anr. [1963] 14 S.T.C. 1030, relied on by the Tribunal. We are in respectful agreement with the reasoning of the Madras High Court and we would have dismissed this tax revision case without further discussion but for the fact that a further point has been raised by counsel on behalf of the revenue. That point is that the Travancore-Cochin General Sales Tax Act, 1125, being a pre-Constitutional enactment, it was open to the State Legislature, unfettered as it was by any constitutional inhibition to create artificial personalities and that they had done so. The contention is that by virtue of the explanation to Section 2 (d) of the General Sales Tax Act, 1125, such process has been adopted by the State Legislature. Section 2 (d) reads as fol...
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