Kerala Court August 1973 Judgments
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Deputy Commissioner of Agricultural Income-tax and Sales Tax Vs. Keral ...
Court: Kerala
Decided on: Aug-06-1973
Reported in: [1974]33STC305(Ker)
G. Viswanatha Iyer, J.1. In this revision petition against the decision of the Sales Tax Appellate Tribunal, the question to be considered is whether the turnover of the petitioner-company consisting of the price of sales of concrete pipes amounting to Rs. 11,76,395.14 is liable to payment of sales tax at 5 per cent or at 3 per cent only.2. The respondent-company is the Kerala Premo Pipe Factory Ltd., a Government undertaking. The main business of the factory consists of the manufacture of prestressed and reinforced concrete pipes of various sizes and length. During the assessment year 1965-66, they manufactured 700 mm. pipes, 16 ft. in length and weighing 11/2 tons. These pipes are put to multifarious uses, namely, for pillars, for channels, for engineering and construction purposes, for water supply schemes, road culverts, under tunnels, spouts of irrigation channels, cross masonry works, drainage schemes, etc. During the assessment year the factory had a gross and net turnovers of R...
State of Kerala Vs. M.M. Mathew and anr.
Court: Kerala
Decided on: Aug-03-1973
Reported in: [1973]32STC441(Ker)
P. Narayana Pillai, J.1. These appeals and revisions arise from three cases, C. C. Nos. 90, 91 and 92 of 1970 on the file of the District Magistrate, Kottayam. The accused, two in number, in all these cases are the partners of a firm called Kallupalam Lad's Jewellery Mart, doing jewellery business at Kottayam. While the prosecution in C.C. No. 90 of 1970 was under Section 46(1)(a) of the Kerala General Sales Tax Act, for short, the Act, for submission of untrue returns, the prosecution in the other two cases, which related to two different years, was under Section 46(1)(c) of the Act for failure to keep true and complete accounts and Section 46(2)(c) of the Act for fraudulent evasion of payment of tax. In respect of the charge under Section 46(2)(c) of the Act, the District Magistrate acquitted the accused. But they were convicted in C.C. No. 90 of 1970 under Section 46(1)(a) of the Act and each of them was sentenced to pay a fine of Rs. 600 and in default to undergo imprisonment for e...
Deputy Commissioner of Agricultural Income-tax and Sales Tax Vs. E.V. ...
Court: Kerala
Decided on: Aug-01-1973
Reported in: [1974]33STC308(Ker)
Govindan Nair, Ag. C.J.1. The question is how the words 'furniture made of iron and steel' in item No. 17 in the First Schedule to the Kerala General Sales Tax Act, 1963, for short, the Act, must be interpreted. Item 17 in its entirety reads as follows:17. Safes, almirahs and furniture made of iron and steel.3. The goods falling within the item are liable to tax at the first point of sale in the State by a dealer who is liable to tax under Section 5 of the Act at the rate of 12 per cent of the turnover.2. The Tribunal took the view that the goods described in the statement dated 22nd November, 1971, filed by the assessee are not goods falling within item 17 of the First Schedule. For easy reference, that statement is attached hereto, as an appendix.3. Certain principles are now well-settled: In fiscal statutes, words used must be understood according to their popular sense. Scientific or technical meanings are not generally attributed to words in such statutes. The dictionary meaning o...
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