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Sales Tax Law - Judgment Search Results

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Jul 31 1997 (SC)

Peninsular Traders, Perumbavoor and anr. Vs. Dy. Commissioner, Sales T ...

Court: Supreme Court of India

Reported in: JT1998(9)SC133; (1998)9SCC461; [1998]108STC575(SC)

remitted to him.'9. The stress by learned counsel for the Sales Tax authorities on the judgment of this Court in Alwaye issued notices under Section 35 of the Kerala General Sales Tax Act setting aside the aforesaid assessments and remanding the matters basis that the firm was not the agent of the company but the purchaser of the said chemicals from the company.

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Feb 11 1981 (SC)

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Ernak ...

Court: Supreme Court of India

Reported in: AIR1981SC1574; 1981(1)SCALE369; 1981(Supp)SCC16; 1981(13)LC187(SC)

the decision rendered by this Court in Deputy Commissioner of Sales Tex (law) Board of Revenue v. G.S. Pai & Co. view of the decision rendered by this Court in Deputy Commissioner of Sales Tex (law) Board of Revenue v. G.S. Pai

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Nov 11 1998 (HC)

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. R ...

Court: Kerala

Reported in: [2006]143STC688(Ker)

Nos. 54, 55 and 60 of 1976 (Deputy Commissioner of Sales Tax v. V.C. Antony). When by judgment dated August 24, 54, 55 and 60 of 1976 (Deputy Commissioner of Sales Tax v. V.C. Antony). When by judgment dated August 24, 1978

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Dec 08 1982 (SC)

Deputy Commissioner of Sales Tax (Law), Ernakulam Vs. M.O. Devasia and ...

Court: Supreme Court of India

Reported in: 1982(2)SCALE1389; (1983)2SCC3

Entry 56 of the First Schedule to the Kerala General Sales Tax Act, 1963. In view of the decision rendered by v. G.S. Pai & Co.1 they are liable to be taxed at the general rate of 3 per cent under Section

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Mar 31 1993 (SC)

Dy. Commr. of Sales Tax (Law) Board of Revenue (Taxes), Kerala Vs. K.P ...

Court: Supreme Court of India

Reported in: 1993(2)KLT132(SC); 1993Supp(4)SCC59; [1993]90STC36(SC)

purposes of assessing the dealer's liability under the Kerala General Sales Tax Act, 1963. In all these appeals the question for of assessing the dealer's liability under the Kerala General Sales Tax Act, 1963. In all these appeals the question for consideration material on record which has been referred to by the Tribunal itself and by the Appellate Assistant Commissioner to show that

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Mar 30 1993 (SC)

Dy. Commr. of Sales Tax (Law), Ernakulam Vs. K.M. Mohammad Ali

Court: Supreme Court of India

Reported in: 1993(43)ECC142; 1993(2)KLT212(SC); 1993Supp(3)SCC531; [1993]90STC174(SC)

are the same category of goods for the purposes of sales tax under the Kerala Genera! Sales Tax Act, 1963 ('the the purposes of sales tax under the Kerala Genera! Sales Tax Act, 1963 ('the Act'). The contention of the Sales Tax

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Jul 31 1997 (SC)

Coimbatore Pioneer Rolling Mills Vs. Deputy Commissioner of Sales Tax ...

Court: Supreme Court of India

Reported in: (1997)11SCC686

Hence this appeal by special leave.3. From the admitted facts, it is clear that the amount directed to be paid out

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Nov 24 1984 (HC)

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. K ...

Court: Kerala

Reported in: [1985]59STC316(Ker)

2(viii), its language is clear on the point that only sales of goods produced by a seller (by way of manufacture, sales should be of goods produced by the seller.The Sales Tax Appellate Tribunal has only followed the above view of this be of goods produced by the seller.The Sales Tax Appellate Tribunal has only followed the above view of this Court, and

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Oct 12 1979 (SC)

Deputy Commissioner of Sales Tax (Law) Board of Revenue (Taxes), Ernak ...

Court: Supreme Court of India

Reported in: AIR1980SC609a; 1981(8)ELT801(SC); (1980)1SCC360; [1980]45STC32(SC); 1979(11)LC845(SC)

definition of 'sale price' in Section 2(h) of the Central Sales Tax Act permits the deduction of sums allowed as cash turnover for the purpose of assessment under the Central Sales Tax Act is obtained after deducting the trade discount from the of trade discount. 2. The asessee is a private limited company carrying on business as sole selling agent for a certain

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Jan 19 1998 (SC)

Deputy Commissioner of Sales Tax (Law) Vs. Madras Rubber Factory Limit ...

Court: Supreme Court of India

Reported in: JT1998(8)SC436; (1998)9SCC329

whether the sales were effected in the course of inter-State sales or within the State of Kerala, we find that the has to be set aside. As regards the rate of tax, we do not find any infirmity in the impugned judgment show that the Appellate Tribunal had committed any error of law in holding that the respondent was using synthetic rubber in

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