Court : Kerala
Reported in : (1989)76CTR(Ker)221; [1990]185ITR669(Ker)
..... sale is complete even before the transfer is effected in the registration certificate. the failure ..... reliance placed on section 31 of the motor vehicles act is misplaced. the transfer of ownership of the vehicles is not a matter governedby the provisions of the motor vehicles act. a motor vehicle is movable property. the transfer of ownership thereof is governed by the sale of goods act. transfer takes effect from the date of sale. as between the transferor and the transferee, the .....
Tag this Judgment!Court : Kerala
Reported in : AIR1965Ker39
..... law, page 42, the principal argument advanced on behalf of the melpattomdars is, however, that the transactions we are considering, though called melpattoms, are really sales of goods, namely, coconuts, in one case arecanuts, as well, existing and future. the contention is that the transactions do not come within the definition of melpattom ..... ' can be read as including the heirs, legal representatives and assigns of such a person. on a plain reading they cannot. and the very fact that the act defines 'melpattomdar', 'mortgagee', 'debtor' and 'creditor' as including the heirs, legal representatives and assigns of the melpattomdar, mortgagee, debtor and creditor respectively, without ..... the loan. in truth, whathappens is that the owner of the land, who hasplanted and reared the frees and who continues todo all the necessary acts of cultivation, receivean advance from some other person and allowsthat person to reimburse himself by taking theyield of the trees for a specified period. surelythis .....
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 : 2008(3)KLJ12; (2008)18VST4(Ker)
..... transit could not be exercised on the ground of under valuation.12. section 5 of the act is the charging provision under the act. it provides for levy of tax on sale or purchase of goods. the section provides, that, every dealer other than casual dealer or agent of non-resident dealer, whose total turnover in a year is not less ..... portion of such turnover is liable to tax, including the turnover of purchase or sale in the course of export of the goods out of the territory of india or in the course of import of goods into the territory of india. section 2(xxv) of the act defines 'taxable turnover' to mean the turnover on which a dealer shall be ..... stc 13. hence, no amount should be deducted from the gross sale price for the purpose of ascertaining the consideration for sale under the act, except those admissible under rule 9 of the rules.19. the turnover of a dealer under the act means the aggregate amount of which the goods are either bought or sold, supplied or distributed by a dealer, .....
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 .....
Tag this Judgment!Court : Kerala
Reported in : [2000]119STC250(Ker)
..... this point.9. the government issued notification, s.r.o. no. 968/80 under section 10 of the kerala general sales tax act, 1963 granting exemption from payment of sales tax on the turnover of the sale of goods produced and sold by the new industrial units under the small-scale industrial unit for a period of five years from the ..... no. 654/89 made an exemption in respect of the tax payable under the act on the turnover of the sale of goods produced and sold by the new industrial units for a period of five years from the date of commencement of sale of such goods by the said units. the said notification provided that the units shall produce the proceedings ..... date of commencement of sale of such goods by the said units subject to conditions. as per the said notification, in order to .....
Tag this Judgment!Court : Kerala
Reported in : [2005]139STC15(Ker)
..... arises, and liability to pay tax arises by the happening of the taxable event. the taxable event under the u.p. sales tax act, 1948, it is stated, is the sale of goods or their supply or distribution by way of sale and that it is not necessary to wait till the assessment has been completed in order to be able to say that ..... be at such rate or rates as may be fixed by government, by notification, on the purchase value of goods not exceeding the tax payable for the goods as per the kerala general sales tax act, 1963 :provided that no tax shall be levied and collected in respect of any motor vehicle which was registered in any union territory or any other ..... the measure of tax and the further words in section 3 'not exceeding the tax payable for the goods as per the kerala general sales tax act' specify the outer-limit in the fixation of the rate by the government by notification. entry tax act is an enactment made by the state legislature in exercise of the powers vested in it under entry .....
Tag this Judgment!Court : Kerala
Reported in : [1978]42STC225(Ker)
..... included in the taxable turnover of the purchasing dealer.thus, for assessing a selling dealer under the act, certain sales were to be excluded. such sales should be of goods specified in the registration certificate of the purchasing dealer, as goods included for resale or for use in manufacture. the first proviso required that in order to get ..... high court had also taken the same view, in construing similar provisions of the madras general sales tax act, 1959. it was held that once the selling dealer was satisfied, by virtue of the purchaser's solemn declaration that the goods were for use as a component, there was no further obligation on him to ensure that ..... 'naphtha' and 'chemical fertilisers' are goods specified in the first schedule to the kerala general sales tax act, 1963. under section 5(1) of the act, sales of naphtha attracts sales tax at 5 per cent. but where the sale is by one dealer to another for use by the latter as component part of goods to be manufactured by him, section 5 .....
Tag this Judgment!Court : Kerala
Reported in : (2003)184CTR(Ker)403; [2003]262ITR20(Ker)
..... the next two questions relate to exclusion of agency despatches from the total turnover of the business for computing the deduction under section 80hhc of the act. apart from export sales the assessee had local sales of own goods as well as 'agency despatches'. the assessing officer had noted that the assessee itself had included agency despatches under local ..... page 570) :'we are of the view that basically, the west bengal act is on similar lines as the kerala act. an agent as a dealer has been made directly liable to pay sales tax for good reasons. the act has not provided for splitting of the sales made by the dealer for and on behalf of different principals and make ..... in the context of levying turnover tax under the bengal finance (sales tax) act. the supreme court held that the scheme of the act leaves no room for doubt that an agent who sells goods on behalf of somebody else cannot escape liability to pay sales tax on the sales made by him for and on behalf of others merely because .....
Tag this Judgment!Court : Kerala
Reported in : [1994]95STC336(Ker)
..... questions posed for consideration was the meaning of the expression 'movable property' and whether lottery tickets constitute 'goods' as defined in section 2(7) of the sale of goods act, 1930, the definition of 'goods' in which is similar to that in section 2(xii) of the kerala general sales tax act, 1963. after referring to the definitions of 'movable' and 'immovable property' in the general clauses ..... act, 1897 (which are akin to those in the interpretation and general clauses act, 1125), the court held that the .....
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