Court : Kerala
Reported in : [2006]143STC474(Ker)
1. State is the revision petitioner. Assessee is the respondent. The assessment year is 1991-92. The matter arises under the Kerala General Sales Tax Act, 1963, for short, 'the Act'.2. The respondent/assessee is a milk marketing co-operative society at Kollam. For the assessment year 1991-92, the assessee filed a return disclosing a total turnover of Rs. 7,63,47,185.39 and claimed exemption on a turnover of Rs. 7,07,51,515.89. The assessee admitted only a taxable turnover of Rs. 62,13,269.22. The assessing authority after verification of the books of accounts of the assessee completed the assessment on a taxable turnover of Rs. 62,13,270 as per order dated November 28, 1992 (annexure A). The question is whether 'skimmed milk powder' when sold as milk after adding water is 'fresh milk'.3. The Deputy Commissioner, AIT & ST, Kollam initiated suo motu proceedings under Section 35 of the Act stating that on a scrutiny of the assessment records for the year 1991-92, it is seen that the asses...
Tag this Judgment!Court : Kerala
Reported in : [1973]30STC537(Ker)
P. Subramonian Poti, J.1. The main question that arises in all these original petitions is one of validity and construction of Section 5A of the Kerala General Sales Tax Act, 1963. All the petitioners are assessees who have been assessed to tax on the purchase turnover of certain goods under Section 5A of the said Act. In some of the petitions, there are other questions also raised. I will first refer to and deal with common questions here.2. Section 5 of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as the 'Act'), charges to tax the taxable total turnover of every dealer subject to certain conditions, 'Total turnover' has been defined in Section 2(xxvi) of the Act to mean the aggregate turnover in all goods by a dealer at all places of business in the State, whether or not the whole or any portion of such turnover is liable to tax. The taxable turnover of a dealer is the turnover on which he is liable to pay tax as determined after making such deductions and in such ...
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IN THE HIGH COURT OF KERALAAT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE V.CHITAMBARESH MONDAY,THE12H DAYOF JANUARY201522ND POUSHA, 1936 WP(C).No. 891 of 2015 (J) -------------------------- PETITIONER: ------------------- KALLADIKODE SERVICE CO-OPERATIVE BANK LTD.NO.7489 KALLADIKKODE PO, PALAKKAD DISTRICT, PIN678596 REPRESENTED BY ITS PRESIDENT BY ADVS.SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS: ------------------------- 1. STATEOF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT CO-OPERATIVE DEPARTMENT, SECRETARIAT, M.G.ROAD, THIRUVANANTHAPURAM, PIN695001.2. THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES, PALAKKAD678001.3. THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) MANNARKAD, PALAKKAD678582.4. THE STATE CO-OPERATIVE ELECTION COMMISSION CO-BANK TOWERS, VIKAS BHAVAN PO, THIRUVANANTHAPURAM PIN695033. BY SPECIAL GOVERNMENT PLEADER SRI. D. SOMASUNDARAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON1201-2015, THE COURT ON THE SAME DAY DELIVERED...
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUESDAY, THE2D DAY OF DECEMBER201411TH AGRAHAYANA, 1936 CRL.A.No. 214 of 2011 ( ) -------------------------- AGAINST THE ORDER IN Crl.L.P. 44/2011 of HIGH COURT OF KERALA DATED1301-2011 AGAINST THE ORDER IN CC5732009 of J.M.F.C. - I, CHALAKUDY DATED2611-2010 APPELLANT(S)/COMPLAINANT: ------------------------- IRINJALAKUDA CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD., NO.R.312 IRINJALAKUDA, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY, RAJAN CHACKO. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENT(S)/ACCUSED & STATE: ------------------------------- 1. BABY SIDHARTHA, W/O.MALEDATH SIDHARTHAN, PAZHOOKKARA, ANNALLUR P.O.-680307, MUKUNDAPURAM TALUK THRISSUR DISTRICT.2. STATE OF KERALA, REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, KOCHI - 31. R1 BY ADV. SRI.M.R.DHANIL R2 BY PUBLIC PROSECUTOR SMT.R.REMA THIS CRIMINAL APPEAL HAVING BEEN FINALLY HEARD ON0212-2014, THE CO...
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUESDAY, THE2D DAY OF DECEMBER201411TH AGRAHAYANA, 1936 CRL.A.No. 214 of 2011 ( ) -------------------------- AGAINST THE ORDER IN Crl.L.P. 44/2011 of HIGH COURT OF KERALA DATED1301-2011 AGAINST THE ORDER IN CC5732009 of J.M.F.C. - I, CHALAKUDY DATED2611-2010 APPELLANT(S)/COMPLAINANT: ------------------------- IRINJALAKUDA CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD., NO.R.312 IRINJALAKUDA, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY, RAJAN CHACKO. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENT(S)/ACCUSED & STATE: ------------------------------- 1. BABY SIDHARTHA, W/O.MALEDATH SIDHARTHAN, PAZHOOKKARA, ANNALLUR P.O.-680307, MUKUNDAPURAM TALUK THRISSUR DISTRICT.2. STATE OF KERALA, REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, KOCHI - 31. R1 BY ADV. SRI.M.R.DHANIL R2 BY PUBLIC PROSECUTOR SMT.R.REMA THIS CRIMINAL APPEAL HAVING BEEN FINALLY HEARD ON0212-2014, THE CO...
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUESDAY, THE2D DAY OF DECEMBER201411TH AGRAHAYANA, 1936 CRL.A.No. 214 of 2011 ( ) -------------------------- AGAINST THE ORDER IN Crl.L.P. 44/2011 of HIGH COURT OF KERALA DATED1301-2011 AGAINST THE ORDER IN CC5732009 of J.M.F.C. - I, CHALAKUDY DATED2611-2010 APPELLANT(S)/COMPLAINANT: ------------------------- IRINJALAKUDA CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD., NO.R.312 IRINJALAKUDA, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY, RAJAN CHACKO. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENT(S)/ACCUSED & STATE: ------------------------------- 1. BABY SIDHARTHA, W/O.MALEDATH SIDHARTHAN, PAZHOOKKARA, ANNALLUR P.O.-680307, MUKUNDAPURAM TALUK THRISSUR DISTRICT.2. STATE OF KERALA, REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, KOCHI - 31. R1 BY ADV. SRI.M.R.DHANIL R2 BY PUBLIC PROSECUTOR SMT.R.REMA THIS CRIMINAL APPEAL HAVING BEEN FINALLY HEARD ON0212-2014, THE CO...
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUESDAY, THE2D DAY OF DECEMBER201411TH AGRAHAYANA, 1936 CRL.A.No. 214 of 2011 ( ) -------------------------- AGAINST THE ORDER IN Crl.L.P. 44/2011 of HIGH COURT OF KERALA DATED1301-2011 AGAINST THE ORDER IN CC5732009 of J.M.F.C. - I, CHALAKUDY DATED2611-2010 APPELLANT(S)/COMPLAINANT: ------------------------- IRINJALAKUDA CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD., NO.R.312 IRINJALAKUDA, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY, RAJAN CHACKO. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENT(S)/ACCUSED & STATE: ------------------------------- 1. BABY SIDHARTHA, W/O.MALEDATH SIDHARTHAN, PAZHOOKKARA, ANNALLUR P.O.-680307, MUKUNDAPURAM TALUK THRISSUR DISTRICT.2. STATE OF KERALA, REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, KOCHI - 31. R1 BY ADV. SRI.M.R.DHANIL R2 BY PUBLIC PROSECUTOR SMT.R.REMA THIS CRIMINAL APPEAL HAVING BEEN FINALLY HEARD ON0212-2014, THE CO...
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUESDAY, THE2D DAY OF DECEMBER201411TH AGRAHAYANA, 1936 CRL.A.No. 214 of 2011 ( ) -------------------------- AGAINST THE ORDER IN Crl.L.P. 44/2011 of HIGH COURT OF KERALA DATED1301-2011 AGAINST THE ORDER IN CC5732009 of J.M.F.C. - I, CHALAKUDY DATED2611-2010 APPELLANT(S)/COMPLAINANT: ------------------------- IRINJALAKUDA CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD., NO.R.312 IRINJALAKUDA, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY, RAJAN CHACKO. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENT(S)/ACCUSED & STATE: ------------------------------- 1. BABY SIDHARTHA, W/O.MALEDATH SIDHARTHAN, PAZHOOKKARA, ANNALLUR P.O.-680307, MUKUNDAPURAM TALUK THRISSUR DISTRICT.2. STATE OF KERALA, REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, KOCHI - 31. R1 BY ADV. SRI.M.R.DHANIL R2 BY PUBLIC PROSECUTOR SMT.R.REMA THIS CRIMINAL APPEAL HAVING BEEN FINALLY HEARD ON0212-2014, THE CO...
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUESDAY, THE2D DAY OF DECEMBER201411TH AGRAHAYANA, 1936 CRL.A.No. 214 of 2011 ( ) -------------------------- AGAINST THE ORDER IN Crl.L.P. 44/2011 of HIGH COURT OF KERALA DATED1301-2011 AGAINST THE ORDER IN CC5732009 of J.M.F.C. - I, CHALAKUDY DATED2611-2010 APPELLANT(S)/COMPLAINANT: ------------------------- IRINJALAKUDA CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD., NO.R.312 IRINJALAKUDA, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY, RAJAN CHACKO. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENT(S)/ACCUSED & STATE: ------------------------------- 1. BABY SIDHARTHA, W/O.MALEDATH SIDHARTHAN, PAZHOOKKARA, ANNALLUR P.O.-680307, MUKUNDAPURAM TALUK THRISSUR DISTRICT.2. STATE OF KERALA, REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, KOCHI - 31. R1 BY ADV. SRI.M.R.DHANIL R2 BY PUBLIC PROSECUTOR SMT.R.REMA THIS CRIMINAL APPEAL HAVING BEEN FINALLY HEARD ON0212-2014, THE CO...
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS TUESDAY, THE2D DAY OF DECEMBER201411TH AGRAHAYANA, 1936 CRL.A.No. 214 of 2011 ( ) -------------------------- AGAINST THE ORDER IN Crl.L.P. 44/2011 of HIGH COURT OF KERALA DATED1301-2011 AGAINST THE ORDER IN CC5732009 of J.M.F.C. - I, CHALAKUDY DATED2611-2010 APPELLANT(S)/COMPLAINANT: ------------------------- IRINJALAKUDA CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD., NO.R.312 IRINJALAKUDA, THRISSUR DISTRICT, REPRESENTED BY ITS SECRETARY, RAJAN CHACKO. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR RESPONDENT(S)/ACCUSED & STATE: ------------------------------- 1. BABY SIDHARTHA, W/O.MALEDATH SIDHARTHAN, PAZHOOKKARA, ANNALLUR P.O.-680307, MUKUNDAPURAM TALUK THRISSUR DISTRICT.2. STATE OF KERALA, REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, KOCHI - 31. R1 BY ADV. SRI.M.R.DHANIL R2 BY PUBLIC PROSECUTOR SMT.R.REMA THIS CRIMINAL APPEAL HAVING BEEN FINALLY HEARD ON0212-2014, THE CO...
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