Kerala Court February 2000 Judgments
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Chitra P. Prabhan Vs. State of Kerala
Court: Kerala
Decided on: Feb-10-2000
Reported in: [2000]119STC351(Ker)
Arijit Pasayat, C.J.1. These three applications under Section 41 of the Kerala General Sales Tax Act, 1963 (in short, 'the Act') have been filed by the assessee questioning correctness of the view expressed by the assessing officer, first appellate authority and Kerala Sales Tax Appellate Tribunal, Cochin Bench (in short, 'the Tribunal') that 'soda maker' is not a plastic product and there being no specific entry in the Act, it is to be taxed as an unclassified item at the rate of 5 per cent.2. Assessment years involved are 1985-86, 1986-87 and 1988-89. While impugned assessments under the first two assessment years were completed under Section 19 of the Act, for the assessment year 1988-89, it was completed under Section 17 of the Act.3. Factual position, as highlighted by the parties, is as follows : Assessee is the second seller of soda makers. For the first two assessment years, original assessment was completed on October 20, 1986 and July 21, 1988 respectively, treating soda make...
Divisional Forest Officer, Kalpetta and anr. Vs. C.C. Aravindan
Court: Kerala
Decided on: Feb-04-2000
Reported in: AIR2000Ker121
AR. Lakshmanan. J.1. This appeal is preferred by the State against the judgment of K. S. Radhakrishnan, J. in O.P. No. 17737 of 1999 dated 12th August, 1999 (reported in AIR 2000 Kerala 28)2. In this appeal the following interesting questions arise for determination.(i) Whether coffee is not a forest produce as contended by the respondent and as per the definition contained in Section 2(f) of the Kerala Forest Act. (ii) Whether coffee is a plantation crop as held by this Court in the decision in Aliyakutty Paul v. State of Kerala (1995) 2 Ker LT 93 and whether the decision of the Division Bench requires reconsideration. (iii) Whether Section 75A of the Kerala Forest Act, 1961 authorises levy and collection of Forest Development Tax (FDT) at 5% of the amount of consideration paying for the forest produce disposed of by the Government by sale. (iv) Whether the levy and collection of Forest Development Tax under Section 75A are legal. (v) Whether such levy and collection canbe made when A...
Manager, Jayabharath Printers and Publishers (P) Ltd. Vs. Labour Court ...
Court: Kerala
Decided on: Feb-03-2000
Reported in: [2000(86)FLR142]; (2000)IILLJ224Ker
ORDERAr. Lakshmanan, J.1. Heard Mr. M. Ramachandran for the appellant and Mr. V. V. Surendran for the second respondent.2. The appellant establishment is a Printing Press, which filed the Original Petition challenging Exhibit P-2 award passed by the Labour Court, Kozhikode in I.D. 7/1989. The said dispute had been raised by the workman, K. Suresh Kumar, challenging termination of his services as a Binder. According to the appellant, additional hands were used to be employed on temporary basis when there is pressure of work and in order to tide over the situation. Appointment orders were also used to be given showing the tenure and the emoluments payable. Exhibit P-1 was a specimen copy of appointment order issued to the workman on September 7, 1987. He was so engaged from September 7, 1987 to October 10, 1987. Altogether, from December 3, 1985 the workman had been given work on seven different spells, ranging from 30 days to 75 days on each occasion. Apart from the second respondent, c...
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