Court : Kerala
Reported in : [2004]138STC472(Ker)
..... the actual suppression of rs. 4,66,438 found in the inspection. being aggrieved by the said assessment the assessee filed an appeal before the additional deputy commissioner (appeals), agricultural income-tax and sales tax, ernakulam, who by his order dated june 28, 1997 (annexure 2) upheld the rejection of the accounts but modified the addition equal to the actual suppression found. both the ..... g. sivarajan, j.1. the matter arises under the kerala general sales tax act, 1963 (for short 'the act').2. the assessee is the revision petitioner. the assessment year concerned is 1994-95. the assessee filed return for the said year disclosing a total and taxable turnover of rs. ..... the actual suppression found. we accordingly set aside the order of the tribunal in relation to the assessment year 1994-95 and restore the order of the first appellate authority.tax revision case is disposed of as above. .....
Tag this Judgment!Court : Kerala
Reported in : 2005(3)KLT78; [2005]139STC504(Ker)
..... form and this also is liable to be assessed at the rate applicable under entry no. 85 of the first schedule to the act.3. in the appeal filed by the assessee the additional deputy commissioner (appeals), agricultural income-tax and sales tax by order dated september 20, 1994 (annexure b) dismissed the appeal by affirming the order passed by the assessing authority. the ..... 1. whether medical oxygen and nitrous oxide can be treated as medicines for the purpose of levy of tax under the kerala general sales tax act, 1963 (for short, 'the act') is the question involved in this case.2. the assessee is the revision-petitioner. state is the respondent. the assessment year is 1987-88. the assessee is engaged in ..... by the government both before july 1, 1987 and after july 1, 1989. prior to july 1, 1987 entry no. 85 of the first schedule to the act provided for the rate of tax on industrial gases at 7 per cent. it is at that time the government issued g.o. (rt.) no. 242/84/td dated april 2, 1984 reducing .....
Tag this Judgment!Court : Kerala
Reported in : [1980]46STC331(Ker)
..... the balance quantity had to be regarded as 'timber' and subjected to the levy of tax at 3 1/2 per cent under section 5(2) read with section 5a of the act. the deputy commissioner (appeals), agricultural income-tax and sales tax, kozhikode, before whom the matter was carried in appeal by the assessee confirmed the assessments ..... made by the sales tax officer. the assessee thereupon filed appeals before the sales tax appellate tribunal. the tribunal allowed the appeals holding that ..... concessional rate of one per cent as it forms subject-matter of item no. 55 in the first schedule to the kerala general sales tax act, 1963 (hereinafter called the act).3. the assessing authority took the view that since only a small portion of the total quantity of the material purchased by the .....
Tag this Judgment!Court : Kerala
Reported in : [1973]32STC359(Ker)
..... advanced before us was that pine-apples are green fruits and, therefore, they are exempted completely from the purview of the act. an identical question arose before this court and this court in deputy commissioner of agricultural income-tax and sales tax v. mammootty [1970] 26 s.t.c. 122 ruled that the pine-apple is neither a green fruit nor a ..... t. 246.2. the question that arose for decision was the validity of section 5a of the kerala general sales tax act, 1963, for short the act. this section was inserted by an amendment effected to the act by section 3 of act 14 of 1970, which came into operation on 1st april, 1970. section 5a(1), the relevant provision which ..... anything contained in sub-section (1), every dealer registered under sub-section (3) of section 7 of the central sales tax act, 1956 (central act 74 of 1956), shall, whatever be the quantum of his total turnover, pay tax for each year in respect of the sale of the goods with reference to the purchase of which he has furnished a .....
Tag this Judgment!Court : Kerala
Reported in : [2006]146STC251(Ker)
..... was thus fixed at rs. 20,01,600. being aggrieved by the said three assessment orders, the petitioner filed appeals before the appellate assistant commissioner, agricultural income-tax and sales tax, alappuzha. these appeals were disposed of by separate orders dated november 30, 1990. the first appellate authority, it is seen, has practically accepted the purchase ..... years were accordingly rejected and the turnover was estimated. the assessing authority, for the assessment year 1985-86, has estimated the turnover exigible to tax under section 5-a of the act at 60 per cent of the purchase value of rice, provision, edible oil, dressed chicken, etc., and also estimated the sales of bewerages ..... books, there was no justification on the part of the said authorities to make an estimate of the taxable turnover under section 5-a of the act. counsel also submitted that the taxable turnover so estimated is arbitrary and excessive. counsel further submitted that the addition of rs. 50,000 sustained by .....
Tag this Judgment!Court : Kerala
Reported in : [2006]146STC547(Ker)
..... addition of 25 per cent to the taxable turnover for probable omissions and suppressions. being aggrieved by the said order, the assessee filed appeal before the appellate assistant commissioner (agricultural income-tax and sales tax), thiruvananthapuram. the appellate authority noted the findings of the assessing authority and after perusal of the records, she also formed an opinion that the assessee had effected unaccounted sales ..... g. sivarajan, j.1. the matter arises under the kerala general sales tax act, 1963, for short, 'the act'. the assessee is the revision-petitioner. the state is the respondent. the assessment year concerned is 1993-94. the assessee is engaged in the retail business in ready-made garments .....
Tag this Judgment!Court : Kerala
Reported in : [1988]71STC353(Ker)
..... the trade and merchandise marks act, 1958. accordingly the turnover relating to ice-creams was brought to tax under entry 25h(viii) of the first schedule to the act before its amendment by act 19 of 1980. the appeals filed by the assessee (petitioner) was dismissed by the deputy commissioner (appeals), agricultural income-tax and sales tax, quilon. the assessee ..... the petitioner herein is an assessee under the kerala general sales tax act (in short, 'the act'). the matter relates to the assessment years 1975-76 to 1980-81. the assessments relating to the years 1975-76 to 1977-78 were reopened under section 19 of the act. it is the revised orders of those years reopening the ..... sticks are foods packed and sold under the brand name registered under the trade and merchandise marks act, 1958. we concur with the aforesaid finding and conclusion of the appellate tribunal.4. there is no merit in this tax revision case. it is dismissed. the matter relates to six different years and the petitioner .....
Tag this Judgment!Court : Kerala
Reported in : AIR1972Ker212
..... is therefore rejected.' this was followed by an order ext p-4 dated 13-2-1970 alloting the building to the third respondent, the inspecting assistant commissioner of agricultural income-tax and sales tax. kozhikode with effect from 13-2-1970 on the existing rent. the allottee was also requested to obtain the key of the building from the petitioner. in ..... a building or to have it for the landlord's own purposes is a very valid right attached to the property. the accommodation controller is, therefore, bound to act in a quasi-judicial manner, and decide whether the landlord's claim to have the building for his purposes is sustainable or not, before he passes an order ..... building evicted from a tenant on tihe grounds mentioned in caluse (iv) of sub-section (4), and also in sub-section (7) of section 11 of the act and that, therefore, when a building falls vacant and the landlord wants the building on any such ground, the accommodation controller is not entitled to require the building for .....
Tag this Judgment!Court : Kerala
Reported in : AIR1989Ker268
..... 108 of the land reforms act, 1963), (vide jokkim fernandez v. amina kunju umma, 1973 ker lt 138 : (air 1974 ker 162) (fb); thilakan v. mankai coir vyavasaya co-operative society, 1978 ker lt 256; ulahannan chacko v. pareed marakkar, 1978 ker lt 330 : (air 1978 ker 161); commr. of agricultural income-tax v. thalayar rubber industries ..... board v. kunhaliumma, air 1977 sc 282 was concerned only with the limited question whether article 137 applied to applications under section 16(3) of the indian telegraph act, 1885, ignores the discussion in the judgment based on town municipal council, athani v. presiding officer, labour court, hubli, (1970) 1 scr 51 : (air ..... the revisional jurisdiction under section 115 of the civil p.c., 1908.7. decisions of this court have repeatedly laid down that the provisions of the limitation act are applicable only to proceedings before courts strictu sensu. they will not, by their own facts, apply to proceedings before tribunals or other authorities constituted or .....
Tag this Judgment!Court : Kerala
Reported in : AIR1990Ker342
..... air 1981 noc 160) (fb) are in accord with the view that section 5 of the limitation act is applicable only for proceedings before courts. the subsequent division bench decisions of this ..... to an appeal filed before an appellate authority, functioning under the act. the subsequent decision of the supreme court in the kerala state electricity board v. t. p. kunhaliumma, air 1977 sc 282 as also the full bench decision of this court in commissioner of agricultural income-tax v. thalayar rubber industries ltd. 1981 ker lt 398 : ( ..... decision, raman pillai thankappan pillai's case air 1982 ker 350, the division bench had categorically held that the applicability of section 5 of the limitation act in relation to tribunals is ruled out and the section has limited its application, only to courts. there is an exhaustive discussion of the entire case law .....
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