Kerala Court March 1978 Judgments
K.P. Govindan and ors. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Mar-30-1978
Reported in: AIR1978Ker195; [1978]42STC128(Ker)
Gopalan Nambiyar, C.J. 1. The removal of 'Tapioca' from item 10 of the III Schedule of the KeralaGeneral Sales Tax Act, 1963, by Act 22 of 1974 (with effect from 1-7-1974) and its insertion as a specific item in entry No. 72 of Schedule I by the same Act have been challenged in these cases as violative of Articles 301 and 14 of the Constitution. Section 5 of the Act is the charging section, which imposes the tax at the rates and only at the points specified, against the goods enumerated in the First or the Second Schedules; and in the case of other goods, at the rate of 4% at all points of sale. (We leave out as unnecessary the minimum limits of turnover subject to which the tax has been imposed). Section 9 of the Act grants exemption to a dealer who deals in the goods specified in the III Sch, to the Act, from payment of tax in respect of the sale and purchase of such goods. Till 1974, item 10 of the III Schedule read: '10. Vegetables (other than green ginger), whether roots, green fr...
Tag this Judgment!K Sankaran Vs. Commissioner of Income-tax, KeralA.
Court: Kerala
Decided on: Mar-30-1978
Reported in: [1978]115ITR561(Ker)
GOPALAN NAMBIYAR C.J. - These references are by the I.T Appellate Tribunal, Cochin Bench, under s. 256(2) of the I.T. Act, 1961. The question of law referred for determination is :'Whether the circumstance, under which the arbitration work together with the fee offered was quite unexpectedly thrust upon the petitioner-assessee, made the fee in question casual and non-recurring in nature, not arising from business or the exercise of a profession or occupation and as such falling within the exemption provided for in cl. (3) of s. 10 of the I.T. Act ?'The assessee was the Chief Justice of this court who retired in the year 1960. The question raised in these references is the assessability to tax of the remuneration received by the assessee for his work either as arbitrator or as commission in certain Commissions of Enquiry, for settling disputes or investigating into facts. In the statement of the case sent up by the Tribunal it has furnished a tabular statement showing the assessment yea...
Tag this Judgment!K. P. Govindan and ors. Vs. State of Kerala and Five ors.
Court: Kerala
Decided on: Mar-30-1978
Reported in: (1978)6CTR(Ker)149
Gopalan Nambiyar, C.J. - The removal of 'Tapioca' from item 10 of the III Schedule of the Kerala General Sales Tax Act, 19632, by Act 22 of 1974 (with effect form 1-7-1974) and its insertion as a specified item in entry No. 72 of Schedule I these same Act have been challenged in these cases as violative of Articles 301 and 14 of the Constitution. S. 5 of the Act is the charging Section, which imposes the tax against the goods enumerated in the First or the Second Schedules; and in the case of other goods, @ 4% at all points of sale. (We leave out as unnecessary the minimum limits of turn over subject to which the tax has been imposed). S. 9 of the Act grants exemption to a dealer who deals with the goods specified in the III Schedule to the Act, from payment of tax in respect of the sale and purchase of such goods. Ti;; 1974, item 10 of the III Schedule read :'10. Vegetables (other than green ginger), whether roots, green fruits or leaves, used for human consumption including tapioca, ...
Tag this Judgment!Baby Paul Vs. Hindustan Paper Corporation Ltd. and anr.
Court: Kerala
Decided on: Mar-28-1978
Reported in: AIR1978Ker223
ORDERGeorge Vadakkel, J. 1. Alleging that without terminating the contract, and after the work has progressed to a substantial extent, the respondents entrusted the balance work to 'some other agency' (not specified) and that agency started work, the petitioner moved the lower Court for interim injunction restraining the respondents, from altering, modifying or tampering with or destroying the work he has already done by themselves (the respondents) or through other agencies, till the Arbitrator inspects and measures the same. The contract mentioned above is a works-contract for construction of a road and the culverts thereon, and contains an arbitration clause, but admittedly no dispute has been referred for arbitration, though according to the petitioner disputes have arisen between the parties -- this is denied by the respondents. The petitioner invoked Section 41(b) of the Arbitration Act, 1940 and the provisions in Clauses 1, 3 and 4 in the Second Schedule to that Act. The lower C...
Tag this Judgment!Madhavan Pillai Vs. Balanand and ors.
Court: Kerala
Decided on: Mar-28-1978
Reported in: (1978)IILLJ450Ker
Chandrasekara Menon, J.1. The petitioner is a permanent lecturer in the Department of Physics of the S.N.M. College, Maliankara, which is under a corporate Educational Agency known as H.M.D.P. Sabha at Vadakekara, Parur. The first respondent in the O.P., is the Chairman of the Managing Council of the College as well as the Manager of the Institution while the Principal is its ex-officio Secretary. The petitioner alleges in the writ petition that the present Principal who is a local man with considerable influence over the Sabha is an intriguer of some sort who creates difficulties for those who stands up to him.2. According to the petitioner, the college being only a junior college in respect of science with only lecturers with equal status and duties in the department of Physics, the principal is alleged to have unauthorisedly raised one of the lecturers in the department, said to be a favourite of his as head of the department. Though this action raised a mild protest among the membe...
Tag this Judgment!The Rajagiri Rubber Co. Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Mar-27-1978
Reported in: [1978]42STC395(Ker)
V.P. Gopalan Nambiyar, C.J.1. These tax revision cases are by the assessee, the Rajagiri Rubber Co. Ltd., Alleppey, in respect of assessment to sales tax under the Central Sales Tax Act, 1956, for the assessment years 1963-64 to 1969-70. The assessee claimed to be a grower or producer of rubber engaged in growing and producing the commodity and selling the same in the market as part of its agricultural operations and, therefore, exempt from the liability to pay sales tax in accordance with the principles of the Supreme Court decisions in Deputy Commissioner of Agricultural Income-tax and Sales Tax v. Greenham Estate (P.) Limited [1969] 24 S.T.C. 424 (S.C.) and Deputy Commissioner of Agricultural Income-tax and Sales Tax v. Midland Rubber and Produce Co. Ltd. [1970] 25 S.T.C. 57 (S.C.). If the position were as stated by the assessee, the principle of the above decisions undoubtedly support its contention. The Sales Tax Officer dealt with the matter in his order where he pointed out the ...
Tag this Judgment!Kutty and Co. Vs. State of Kerala
Court: Kerala
Decided on: Mar-23-1978
Reported in: [1978]42STC294(Ker)
V.P. Gopalan Nambiyar, C.J.1. These tax revision cases are in respect of certain assessments to sales tax passed on the assessee for the assessment years 1968-69, 1969-70 and 1970-71. The assessee is a dealer in firewood, who, according to him, had contracted with the Gwalior Rayons Ltd. for the sale and purchase of firewood. The controversy is in regard to the nature of the contract between the assessee and the Gwalior Rayons and, in particular, the commodity or the article which was really the subject-matter of the contract. The assessee would contend that it was 'firewood' assessable at 1 per cent under item 55 of the First Schedule of the Kerala General Sales Tax Act, 1963, read with Section 5(1) thereof. On the other hand, the revenue would contend that what was sold was not 'firewood' but something other than the same-whether timber or not-assessable at the residuary rate of 3 per cent (during the relevant years in question) under Section 5(2) of the Act. The Tribunal has written...
Tag this Judgment!M.A. Unnerikutty Vs. State of Kerala
Court: Kerala
Decided on: Mar-22-1978
Reported in: [1979]44STC94(Ker)
P. Subramonian Poti, J. 1. This revision is against the order of the Sales Tax Appellate Tribunal allowing an appeal by the State and vacating the order of the Appellate Assistant Commissioner. By the order of the Tribunal the order of assessment was restored. The revision petitioner is an assessee under the Kerala General Sales Tax Act. In the assessment of the petitioner for the year 1969-70, an addition of 60 per cent was made to the turnover of copra crushed in the Prabhat Oil Mills as disclosed in the books of the assessee and sales of oil and cake resulting from the crushing of the said copra was also taken into account in assessing the petitioner. This was based upon recovery of three slips of paper from the premises of the Prabhat Oil Mills when there was inspection by the Sales Tax Officer on 29th May, 1969. The Prabhat Oil Mills admittedly belonged to the petitioner. According to the Sales Tax Officer, at the time the premises of the oil mills were inspected by him the person...
Tag this Judgment!The Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) V ...
Court: Kerala
Decided on: Mar-21-1978
Reported in: [1978]42STC201(Ker)
V.P. Gopalan Nambiyar, C.J.1. These tax revision cases arise out of orders of rectification passed by the Deputy Commissioner of Sales Tax under Section 35 of the Sales Tax Act, holding that the exemption from sales tax granted in respect of dyed yarn was unjustified and that the turnover from the same must also be brought to account for the purpose of sales tax. This view of the Deputy Commissioner was upset on further appeal by the assessee to the Sales Tax Appellate Tribunal. The Tribunal took the view that cotton yarn dyed and coloured is nevertheless cotton yarn within the meaning of entry 4(ii) of the Second Schedule of the Kerala General Sales Tax Act, 1963 ; that no manufacturing process was involved in dyeing the yarn and that, as a result of dyeing, the yarn was not converted into a different article or commodity. In these circumstances, the Tribunal was of the view that the levy of sales tax was not attracted and that the Deputy Commissioner's order was unjustified and illeg...
Tag this Judgment!A.L. Antony Vs. State of Kerala
Court: Kerala
Decided on: Mar-21-1978
Reported in: [1978]42STC180(Ker)
V.P. Gopalan Nambiyar, C.J.1. These tax revision cases relate to the assessment years 1968-69, 1969-70 and 1970-71 respectively. The question raised is regarding the nature of the transaction of sale, viz., whether they are inter-State sales or not. The assessee has got a head office in Thalore (Trichur District) in Kerala State and a branch office in Madras. It is engaged in the manufacture of packing cases. The course of business as summarized by the order of the Tribunal is that the branch office in Madras receives orders from the customers and transmits those orders to the head office at Thalore for compliance with the customers' requirements. The head office at Thalore despatches the consignments of packing cases to the branch office in Madras. The branch office delivers the cases to the customers in execution of the orders placed by them. The Tribunal found that sale had occasioned the movement of the goods from Kerala State to Madras. The case seems to be directly covered by the...
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