Court : Kerala
Reported in : AIR1987Ker34; [1989]66CompCas673(Ker); 1986(9)ECC352; 1987(32)ELT377(Ker)
..... in the first part of section 12(2) is only descriptive and can include a case where the person has actually sold or procured the sale of the goods. in the indian sale of goods act, the words 'buyer and seller' subject to the context, may mean both a person who buys or agrees to buy and a person who ..... with that of natesan, j., with reference to the sale of goods act. if the phrase 'person entitled to sell or procure the sale of in the first part of section 12(2) of the act is descriptive, and the analogy of the definition of 'buyer and seller' in the indian sale of goods act is available, the reasoning adopted by the madras high ..... court cannot be faulted. unwavering literality in the matter of interpretation may, perhaps, justify the view adopted by the calcutta high court. but, the preamble of the foreign exchange regulation act, which shall be adopted as the key for .....
Tag this Judgment!Court : Kerala
Reported in : AIR1957Ker146; [1957]8STC347(Ker)
..... contract to supply labour and work cannot however be taxed under the act. the meaning of sale in the sales tax act cannot be confined or limited to the meaning of that expression as understood in the sale of goods act'. (head-note).7. in jubilee engineering co. ltd. v. sales tax officer, hyderabad city, 1956-7 stc 423: ((s) air 1956 hyd 79 ..... immovable property and not movable property, and the contract therefore does not become a contract relating to sale of goods but it is only a contract to build. if the amendments ..... in substance and in effect a contract to sell the materia's as goods for a price stipulated between the parties, the ownership in which, is to pass in accordance with the principles applicable to them and laid down in the sale of goods act. the ultimate result of executing such a contract is to bring into existence .....
Tag this Judgment!Court : Kerala
Reported in : [1968]21STC252(Ker)
..... the words 'by the levy of a surcharge on such taxes' in the preamble to the kerala surcharge on taxes act, 1957, indicated that what the legislature wanted was to impose a tax on the sales tax and not on the sale of goods, and that the surcharge was, therefore, not warranted by entry 54 in list ii (state list) of the ..... fixed by article 276 of the constitution.4. contention no. (1)-the fact that the kerala general sales tax act, 1963, is an act to consolidate and amend the law relating to the levy of a general tax on the sale or purchase of goods in the state, as stated in the preamble, does not by itself mean that every enactment which has ..... said surcharge as they apply in relation to the tax payable under the said act:provided that where in respect of declared goods as defined in clause (c) of section 2 of the central sales tax act, 1956, the tax payableby such dealer under the kerala general sales tax act, 1963, together with the surcharge payable under this sub-section, exceeds two per .....
Tag this Judgment!Court : Kerala
Reported in : AIR1963Ker202
..... state gazette on 30th march 1960. there appears to have been an ordinance. by section 2(1) of the amending act, in section 5 of the general sales tax act, 1125, for clause (vii) the following clause was substituted '(vii). the sale of goods specified in column (2) of schedule i shall be liable to tax under section 3, sub-section (1), ..... of m. p., air 1952 madh pra 2. the learned judges, naik and pandey, j). had to deal with an attack of discrimination made against the madhya bharat sales-tax act, act 30 of 1950, between imported and local goods. it will be seen that under a special schedule contained in the said enactment the imported bura sugar was liable to ..... acute problem can be posed by reference to the most important of such state laws - those imposing sales tax; and the learned author further expressed the view that a sales-tax is a tax upon goods which operates by choosing the act of sale as the criterion for attracting liability to pay the tax, and it is therefore 3 direct burden or .....
Tag this Judgment!Court : Kerala
Reported in : [1988]69STC119(Ker)
..... v. state of kerala [1974] 34 stc 73 (sc) in which it was held that the additional tax levied under the tamil nadu additional sales tax act (14 of 1970) was really a tax on the sale of goods and not on the income of a dealer.kodar's case (1974) 4 scc 422, as adverted to earlier, deals also with the challenge based ..... seventh schedule to the constitution is rendered wide enough to cover cooked food and beverages served in hotels and restaurants. the aforesaid amendments to the kerala general sales tax act introduced by the finance act 18 of 1987 are challenged as violative of article 14 of the constitution. its restrospective effect from 1st of july, 1987 is also challenged on the same ..... case air 1956 mad. 480 subba rao, c. j., on behalf of the division bench stated :the object of the act, as, set out in the preamble, is to provide for the levy of a general tax on the sale of goods in the state of andhra. but every taxing legislation makes a genuine attempt to adjust the burden with a fair and .....
Tag this Judgment!Court : Kerala
Reported in : [1962]13STC50(Ker)
..... paragraph 17 of the judgment the court said:the second contention is that even if the travancore-cochin general sales tax act, 1125, is not ultra vires of the constitution, the legislative intent was only to tax the sale of goods strictly so called and that the intent is manifest from the preamble which says, 'whereas it is expedient ..... .j. 255, ansari, c.j., quoted the above extract and summarised the kerala cases on the subject as follows :-provisions in the travancore-cochin general sales tax act authorising levy of the tax on transfer of goods in works contract were earlier challenged before the travancore-cochin high court in gannon dunkerley and co., madras (private) ltd. v ..... the contract with which we are concerned is a 'works contract' as defined in the act.6. according to section 2(j) of the act ' 'sale' with all its grammatical variations and cognate expressions means every transfer of the property in goods by one person to another in the course of trade or business for cash or for .....
Tag this Judgment!Court : Kerala
Reported in : AIR2003Ker152; 2003(3)CTC37; 2003(1)KLT817
..... for providing 'better protection.' still further, to put the matter beyond doubt, it was provided in section 1(4) that the act shall 'apply to all goods and services. ''thus, it is clear that the protection of the act was available in respect of all services. nothing was left out of the ambit of the statute. not only this. in section ..... party. it does not substitute the new for the old.16. it is, thus, clear that the act was enacted with the object of providing 'better protection.' it applies to all services. the act is all embracing. it takes all goods and services within its ambit. the remedy is in addition to and in derogation of the provisions of any ..... of the appellants was controverted by mr. sunny mathew, learned counsel for the respondent. he submitted that the act of 1885 does not provide an adequate mechanism for the protection of the consumer. as against this the 1986 act applies to all goods and services. thus, the order passed by the forum deserves to be upheld.10. it is in the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1969Ker130
..... ' within the meaning of that term as defined in section 2 (b) of the kerala motor vehicles (taxation of passengers and goods) act, 1963, (hereinafter called 'the act'). they impugn the validity of the act. the grounds on which the act is challenged may be grouped under five heads; (a) the enactment though it purports to be under item 56 of list ii ..... be covered by such stage carriage in a day, does not exceed eighty kilometres'. and explanation 2 (ii) states that 'no tax shall be payable under this act on goods carried by any vehicle owned by any department of the central government or by the railways.' section 18 states that the particular class of co-operative societies detailed in ..... word, merely for the purpose of facilitating the collection of the tax that has been imposed, as we have held, on the passengers and the owners of the goods by the act. this being so it is idle for them to urge that they can rely on article 19 of the constitution. so we negative this contention as well.19. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1981Ker24
..... factory, which on the wording of the section, answered its requirements. thus the supreme court case cannot help the petitioner. i hold that the lease conies within the act.12. the only remaining question to be considered is whether the respondent has succeeded jn making out his plea of bona fide need under section 11 (3). the rent ..... the conclusion that a factory with fittings and machinery adapted for running the business falls squarely, within the definition of the word 'building' occurring in section 2 of (the act of 1965).11. another distinction, minor though, can also be noted. unlike in the supreme court case, in this case, there is no separate rent fixed for the ..... the case on hand. in other words it was contended that the supreme court would have said the same thing if in that case the definition in the kerala act bad fallen for decision. he compared certain peculiarities in that case with the case on hand. the building ib the supreme court case was admittedly built and adapted .....
Tag this Judgment!Court : Kerala
Reported in : [2002]125STC544(Ker)
..... follows:'it was then contended by the learned counsel for the state that the preamble of the orissa sales tax act took account of the fact that that statute was limited to the sale or purchase of goods in orissa. unfortunately, it would appear that the state legislature overlooked its limitations, even as contained in ..... registered office at mumbai. it is a dealer registered under the kerala general sales tax act, 1963 (for short 'kgst act' and under the central sales tax act, 1956 (for short 'cst act'). appellant is a manufacturer-cum-dealer of electrical and electronic goods. a customer from ernakulam placed an order with the appellant for supply of one ..... the valuableconsideration payable for the transfer of property in goods involved in the execution of the works contract, theeffect of the provision is that irrespective of whether the sales are inter-state sales or outside sales or export sales which are outside the purview of the state act and those transactions in respect of which no .....
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