Kerala Court April 2006 Judgments
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Abdul Majeed Vs. State of Kerala
Court: Kerala
Decided on: Apr-03-2006
Reported in: 2006(3)KLT548; (2007)6VST417(Ker)
K.S. Radhakrishnan, J.1. Petitioner is a P.W.D. Contractor and a registered dealer under the Kerala General Sales Tax Act, 1963. Assessment year in question relates to 1998-1999. Final assessment was completed on estimate basis fixing the turnover at Rs. 2 lakhs as per order dated 27.2.2004. Sales Tax was assessed at the rate of 8% on the above turnover along with surcharge at 10%. Assessee filed appeal against the said order before the Appellate Assistant Commissioner, Commercial Taxes, Kannur. Appeal was disposed of by order dated 20.07.2004 along with appeal for the year 1999-2000. Assessment was modified with a direction to the assessing authority to verify the statements issued by the awarder after granting credit for the tax recovered and paid by the awarder. Appellate Assistant Commissioner passed a common order in S.T. A. Nos. 398/04 and 398A/04 on 20.7.2004 directing the assessing authority to modify the assessment for both the years. Assessing authority then passed a fresh as...
Srinivas Fine Arts (P) Ltd. Vs. Assistant Commissioner (Assessment) Ii ...
Court: Kerala
Decided on: Apr-03-2006
Reported in: (2008)12VST144(Ker)
K.S. Radhakrishnan, J.1. Writ petition was preferred by the appellant herein under Article 226 of the Constitution of India seeking a writ of certiorari to quash exhibit P10 order passed by the Deputy Commissioner (Appeals) on March 1, 2006 on the stay petition preferred by the writ petitioner in an appeal preferred by him under Section 34 of the Kerala General Sales Tax Act, 1963. Exhibit P10 order reads as follows:Collection of balance tax for the years 2000-01 and 2001-02 is stayed till the disposal of the appeals on condition that the appellant remits 50 per cent of the balance tax due and furnishes security for the balance amount to the satisfaction of the assessing authority within two weeks from the date of this order. If the conditions of stay are not fulfilled, the assessing authority is at liberty to recover the entire demand ignoring this order of stay.2. Aggrieved by the said order directing the petitioner to remit 50 per cent of the balance tax due and furnish security for...
Miracle Elastomer (India) Ltd. Vs. Commissioner of Commercial Taxes
Court: Kerala
Decided on: Apr-03-2006
Reported in: (2007)10VST493(Ker)
K.S. Radhakrishnan, J.1. This appeal is filed against the proceedings of the Commissioner of Commercial Taxes dated June 10, 2005 invoking Section 37 of the Kerala General Sales Tax Act, 1963 whereby the order passed by the Deputy Commissioner of Commercial Taxes modifying the payment of interest from the date of issue of demand notice has been interfered with.2. The assessee is an industrial unit engaged in the manufacture and sale of reclaimed rubber. Assessment year relates to 1998-99. The assessee had filed return in the year 1998 showing the taxable turnover of Rs. 2,33,47,360. The assessee was granted SSI exemption for the period from October 10, 1992 to October 9, 1999 and therefore did not collect or remit the tax for the period up to October 9, 1999. When final assessment order was passed by the Assistant Commissioner (Assessment) on May 28, 2002 it was found that the exemption limit had expired prior to October 9, 1999 and the assessee was found liable to pay tax, surcharge a...
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