Kerala Court May 1986 Judgments
Eranalloor Service Co-operative Bank Ltd. Vs. Labour Court and ors.
Court: Kerala
Decided on: May-30-1986
Reported in: (1986)IILLJ492Ker
Radhakrishna Menon, J.1. The petitioner Bank is a service Co-operative Society, established under the Kerala Co-operative Societies Act 1969 for short, the Act.2. After the coming into force of Section 80 of the Act, the petitioner adopted the staff pattern evidenced by Exts. M10 and M10(a) produced before the 1st respondent who by Ext. P6 award has declared that the second respondent is entitled to get reinstated in service as 'salesman' with continuity of service and the benefit of back wages with effect from 1st May, 1977.3. The facts relevant for deciding the issue arising for consideration in this O.P. are these: While working as a commission agent, the second respondent was appointed as a salesman on a temporary basis, as is seen from Ext. P 1. Ext. P 1 discloses that the appointment was subject to the approval of the Registrar of the Co-operative Societies. It is relevant to note here that at the time when the second respondent was appointed as salesman, he did not have the requ...
Tag this Judgment!Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. K ...
Court: Kerala
Decided on: May-28-1986
Reported in: [1988]69STC29(Ker)
1. The Revenue is the revision petitioner herein. The sole question that arises for consideration is whether agarbathi will come within entry 80 of the First Schedule to the Kerala General Sales Tax Act. Entry 80 of the First Schedule to the Act is as follows :80. Talcum powder, other At the point of first sale 10 per cent.perfumeries and cos- in the State by a dealer metics, not falling who is liable to tax under under any other item Section 5. in this Schedule.The Appellate Tribunal answered the question in the negative. The Revenue has come up in revision.2. Mr. Karunakaran Nambiar, Senior Government Pleader, argued that 'agarbathi' will come within the words 'other perfumeries and cosmetics'. We are unable to accept this argument. It is true that agarbathi will be a 'perfumery' in the light of the decision of the Supreme Court in Commissioner of Sales Tax v. Indian Herbs Research and Supply Company [1970] 25 STC 151 and also the decision of the Orissa High Court in Kamaru Zuman Kha...
Tag this Judgment!Shri Ramakrishna Mills Ltd. and ors. Vs. Assistant Collector of Custom ...
Court: Kerala
Decided on: May-26-1986
Reported in: 1988(18)ECC75
Balakrishna Menon and Fathima Beevi, JJ.1. A question of nicety concerning levy of import duty arises in this batch of writ petitions filed by textile mill owners engaged in the manufacture of cotton viscose blended yarn. Though the question is a nice and subtle one it is not entirely one of prima impressions. It is, therefore, perhaps unnecessary to say, as did that inimitable Dickensian character, Mr. Pickwick with charitable impulse: '...I leave to wiser heads than mine to determine'.2. Developed maritime countries of importance had had similar and allied problems. Law and literature of such countries abound in expositions and experiences in respect of exports-imports activities, and even smuggling in the goods. The great English poet Crabbe, whose father was a Customs Officer in Suffolk in the eighteenth century heyday of smuggling, described how smugglers stood by the seashore:Beneath yon cliff they stand,To show the freighted pinnace where to land;To load the ready stood with gui...
Tag this Judgment!Sri Ramalinga Mills (Cbe) Ltd. and ors. Vs. the Assistant Collector of ...
Court: Kerala
Decided on: May-26-1986
Reported in: 1988(14)LC264(Kerala); 1990(21)LC364(Kerala)
Balakrishna Menon, J.1. The Judgement of the court was delivered by Balakrishna Menon, J.-This batch of writ appeals is against the decision of a learned Single Judge of this Court dismissing O. P. Nos. 404. 409, 410, 413, 517, 519 and 736 of 1979. The judgment is reported in M/s. Ramalinga Mills v. The Assistant Collector of Customs (1982 K.L.J. 314). The appellants had imported viscose staple fibre Norway for the purpose of manufacturing viscose blended yarn. The steamer 'M.V. Viswabandhan' carrying the goods called on at the Port of Bombay on 28th December 1978. The importers had submitted the requisite bills of entry on 21st December 1978. The vessel reached the Cochin Port on 4th January 1979 and the goods were discharged at Cochin on the same day. The customs authorities levied customs duty at 100 per cent of the value of the goods and an additional duty under the Customs Tariff Act. An auxiliary duty at 20 per cent was also levied under Section 32(1) of the Finance Act, 1978. Th...
Tag this Judgment!Sunbay Food Corporation Vs. State of Kerala
Court: Kerala
Decided on: May-02-1986
Reported in: [1986]63STC270(Ker)
K.T. Thomas, J.1. The only question to be decided in this tax revision case is whether 'cuttlefish' is a variety of fish. If the answer is in the affirmative, the petitioner's turnover to the tune of Rs. 16,75,814 will stand exempted from tax liability under the Kerala General Sales Tax Act, 1963 (for short 'the Act'). Otherwise the petitioner is liable to pay sales tax on the said turnover. As per notification published by the Government of Kerala under Section 10 of the Act 'fresh fish' is exempted from tax liability (vide item No. 23 in Schedule I of Notification S.R.O. No. 342/63).2. For the assessment year 1975-76 the Sales Tax Officer, III Circle, Quilon, upheld the petitioner's claim for exemption of turnover for the sale of cuttlefish. But subsequently the same officer initiated proceedings under Section 19 of the Act to redetermine the turnover of the petitioner, since he felt that the exemption was wrongly granted. As per his order dated 28th February, 1980, the Sales Tax Off...
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