Court : Kerala
Reported in : [1985]59STC33(Ker)
..... ill, trichur, proposed as per exhibit p1, to assess these items at 8 per cent under item 121 of the first schedule to the kerala general sales tax act, 1963 as amended in 1980. ..... at the outset, i should state that i do not propose to go into the merits of the rival contentions raised by the parties as to whether the disputed turnover will fall under item 121 of the first schedule to the kerala general sales tax act as held by the revenue or under item 45 of the first schedule and item 3(ii)(k) of the second schedule ..... i doubt whether it will be correct to state that the question as to whether 'the goods', in the instant case, will fall into one or the other items under the kerala general sales tax act, is a pure question of fact. ..... there is no adjudication as to why the disputed turnover is assessable under entry 121 of the first schedule to the kerala general sales tax act, it has been so assumed arbitrarily. ..... 3(ii)(k) of the second schedule to the kerala general sales tax act, 1963 respectively ..... if the copy of the assessment order was received by the deputy commissioner of sales tax (zone), at least, he would have been alerted about the patent unauthorised adjustment made by the assessing authority, and would have invoked section 35 of the act to set right the unauthorised ..... , i should say, if the deputy commissioner of sales tax (zone) came to know or was appraised of the matter, it was his duty to exercise the suo motu power of revision vested in him under section 35 of act. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2000)9SCC128
order 1. that for earlier years the board of revenue and the state government had taken a different view did not bar the sales tax authorities from taking the present view for the assessment year in question and that view has been upheld by the authorities and the high court. we find no material on the record which would justify our making a distinction between tractor-trailers which the appellants manufacture and other kinds of trailers on the ground that the former are slow-moving trailers and the latter are fast-moving trailers or otherwise. therefore, all trailers would fall within the scope of entry 138 of the first schedule to the kerala general sales tax act, as amended with effect from 16-9-1980. even read as taking its colour from the words surrounding it, we find that trailers therein would encompass all trailers that are drawn on wheels and are adjuncts to vehicles that are powered by engines. 2. the appeals are dismissed. no order as to costs.
Tag this Judgment!Court : Kerala
Reported in : [1989]74STC185(Ker)
..... the assessing authority taxed the sales turnover of 'rasna' at 10 per cent under entry 26-p of the first schedule to the kerala general sales tax act, before its amendment by act 19 of 1980, rejecting the plea of the assessee, that 'rasna' will not come ..... is only a soft-drink concentrate and not a drink or liquid as such, but only a raw material for the preparation of softdrinks, we are of the view that 'rasna' will not come under entry 25-p of the first schedule to the kerala general sales tax act, before its amendment by act 19 of 1980. ..... entry 25-p of the first schedule of the kerala general sales tax act, 1963, before its amendment by act 19 of 1980, provides as follows :(1) ..... a raw material for the preparation of soft-drinks and so will not come under entry 25-p of the first schedule to the kerala general sales tax act and will be taxable only at the general rate. ..... the sole plea raised before us was that 'rasna' is a non-alcoholic drink or beverage which will come under entry 25-p of the first schedule to the kerala general sales tax act ..... the respondent is an assessee under the kerala general sales tax act ..... non-alcoholic drinks and at the point of first sale 10beverages, bottled or canned in the state by a dealer and sold ..... : a mixture of cider and water : a drink or drink-money to celebrate an occasion.the word 'drink' is explained as follows :to swallow as a liquid : to smoke ; to empty, as a glass ..... tax revision case, the revenue is the ..... the tax appellate tribunal was justified .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2005)193CTR(SC)578; [2005]142TAXMAN713(SC)
orderleave granted in special leave petition.in view of our judgment passed in civil appeal no. 2335 of 2003 cit v. d.p. sandhu chembur (p) ltd. today, these appeals are dismissed.
Tag this Judgment!Court : Supreme Court of India
Reported in : [2006]285ITR227(SC)
..... the income tax appellate tribunal has affirmed the order of the commissioner (appeals).the appeal filed by the appellant under section 260a of the income tax act, 1961, has been dismissed by the high court observing that no substantial question of law arises in the appeal.the trust was registered after the receipt of the amount by the assessee from dubai, though it is claimed that the application for registration had been filed earlier ..... orderleave granted.the respondent-assessee was denied exemption under sections 11 and 12 of the income tax act, 1961, and the entire receipt of rupees thirty lakhs in its hands was treated as income ..... the assessing officer was of the view that the amount of rupees thirty lakhs received from dubai was in violation of the foreign contribution (regulation) act, 1976 ..... the commissioner (appeals), setting aside the order of the assessing officer, came to the conclusion that the assessee is entitled to ..... 242 of 2004) required deeper consideration by the high court and it could not have been dismissed on the ground that no substantial question of law arises ..... we are remitting the appeal for decision afresh by the high court, we express no opinion on the questions involved. ..... the high court would decide the appeal without being influenced by any observation made in this order.accordingly, the civil appeal is allowed, impugned order is set aside and i. t. a. ..... 242 of 2004 is remitted to the high court for its fresh determination in accordance with law.no .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [2001(88)FLR285]; JT2000(10)SC285; (2000)9SCC129
..... the appellant's grievance is that when his termination dated 20.10.1989 was set aside by the labour court on account of the finding that there was breach of section 25-f of the industrial disputes act, 1947, on the part of respondent-management, he was wrongly denied back wages on the ground that he had raised the industrial dispute after a period of more than five years ..... but on the peculiar facts of this appeal, especially when the respondent-management was not responsible for the delay before the central administrative tribunal, we hold that the period for which the back wages are claimed, should require the burden to be equally borne by both the sides. ..... his case is that in the meantime he had promptly approached the central administrative tribunal and the matter was admitted and remained pending for five years before the central administrative tribunal. ..... we, therefore, direct by partly allowing this appeal that the appellant will be entitled to 50% back wages from the date of termination till he was actually reinstated. ..... therefore, it cannot be said that there was deliberate delay on the part of the appellant-workman in raising an industrial dispute. ..... we have heard learned counsel for the appellant and learned counsel for respondent no ..... the orders passed by the labour court and the high court will stand modified ..... the central administrative tribunal ultimately took the view that it had no jurisdiction to entertain the ..... agree with this submission of learned counsel for the appellant. .....
Tag this Judgment!Court : Kerala
Reported in : [1989]74STC16(Ker)
..... applying the ratio of this decision the tribunal held that when the sales turnover is exempted under the notification dated 29th september, 1980 issued under section 10 of the kerala general sales tax act additional sales tax is not leviable and when there is no tax payable by the dealer no surcharge can also be levied. ..... these tax revision cases filed by the revenue under section 41 of the kerala general sales tax act, 1963 relate to the assessment years 1980-81, 1981-82 and 1982-83. ..... the unit was started after 1st april, 1979 and is eligible for the exemption in respect of the tax payable under the kerala general sales tax act on the turnover of the sale of goods produced and sold by the unit for a period of five years from the date of commencement of sale of such goods in terms of the government notification s.r.o. no. ..... therefore, when tax is payable under the kerala general sales tax act, for the financial year, the liability to pay the additional tax whereby the sales tax is increased also follows. ..... the kerala additional sales tax act, 1978 provides in section 2 that the tax payable under the kerala general sales tax act, 1963 shall be increased by 20 per cent of such tax. ..... there, it was held that any dealer who is not liable to pay tax under the principal act either by reason of his not having sufficient gross turnover of goods or by reason of exemption given under section 7 of the principal act as amended is not liable to pay the additional sales tax. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1990SC913; (1990)2CompLJ119(SC); JT1990(1)SC324; 1990(1)KLT825(SC); 1990(1)SCALE252; (1990)2SCC502; [1990]1SCR516; [1990]77STC253(SC); 1990(1)LC754(SC)
..... the kerala general sales tax act, 1963 has been amended from time to time both by the kerala general sales tax (amendment) acts and also by the kerala finance acts. ..... during the pendency of these civil appeals, kerala finance act, 1988 was passed amending entry 57 of the kerala general sales tax act, 1963, asunder:for the entry in column (2) against serial no. ..... section 5 of the kerala general sales tax act is the charging section and the first schedule specifies goods subject to single point tax there under. ..... as a result of the kerala finance act, 1987, writ petitions were filed in the kerala high court challenging the constitutional validity of the sales tax levied on the cooked food included under item 57 of the first schedule of the act on the ground of discrimination because of item 12 in the third schedule of the act whereby cooked food including coffee, tea and the like articles served in a hotel, a restaurant or any other place not falling under item 57 of the first schedule was exempted. ..... by an amendment with effect from 4.10.1980 item 150 reads as under:articles of food and drinks sold to customers in three star, four star and five star hotels, as recognised by tourism department, government of india whether such articles are meant to be consumed in the premises or outside.the effect thereof was to tax sales of food and drinks covered by the above item while exempting those outside the item. ..... : [1980]1scr769 , krishna iyer, j. .....
Tag this Judgment!Court : Kerala
Reported in : [1988]69STC238(Ker)
..... in the result we hold that the appellate tribunal was justified in holding that stencil paper will be assessed only at the rate of 4 per cent for the relevant assessment year, whereas, duplicating paper will be taxed at the general rate of 4 per cent up to 15th september, 1980 and thereafter at the rate of 8 per cent as per entry 97 of the first schedule to the kerala general sales tax act. ..... the relevant entries, with which we are concerned, are schedule i, item 21, as it stood before the amendment by act 19 of 1980 and schedule i, item 97 after the amendment. ..... we hold that stencil paper will not come under the first schedule, entry 97, even after the amendment by act 19 of 1980.4. ..... after the amendment by act 19 of 1980, paper is covered by item no. ..... 21 of the first schedule, before its amendment by act 19 of 1980. ..... it was not disputed that after the amendment by act 19 of 1980, with effect from 16th september, 1980, duplicating paper will come within the first schedule, item no. 97. ..... till 15th september, 1980 (date of amendment) duplicating paper was 'paper' and was liable to tax at the general rate at 4 per cent ..... state of andhra pradesh [1976] 37 stc 378 for the purpose of informing itself as to the meaning of the word 'accessory' used in item 21 of the first schedule, before the amendment. ..... even after the amendment, stencil paper cannot be considered as paper nor can it be considered as paper product ..... however, duplicating paper is paper and after amendment it will come under item no. .....
Tag this Judgment!Court : Kerala
Reported in : [1987]66STC54(Ker)
..... these are cases where exaction of penal interest under section 23(3) of the kerala general sales tax act, 1963, is being challenged. ..... some of them relate to demands for penal interest made before 16th september, 1980, when alone sub-sections (4) to (6) were added to the section by the amending act 19 of 1980. ..... assistant commissioner, sales tax [1979] 44 stc 26 and held that as the government had no power under the sales tax act to permit instalment payments, penal interest should be deemed to have accrued under section 23(3) from the date on which tax was statutorily due. ..... the tax liability in this case had arisen in 1978-79 and the penalty provision invoked was the one as it stood before the act 19 of 1980. ..... there was no provision, prior to act 19 of 1980, even to make allowances for variation in the tax liability by appellate or revisional orders. ..... one of the contentions is that the provisions of section 23(3), as they stood before the aforesaid amendment, were invalid. ..... that was on 10th april, 1980 and it was thereafter that sub-sections (4) to (6) were added on 16th september, 1980. ..... 2606 of 1980 are more glaring. ..... 3001 of 1980.10 in o.p. ..... 3001 of 1980. ..... 4108 of 1980. ..... here again, penal interest was imposed prior to 16th september, 1980. ..... 2,460 was demanded on 10th march, 1980. .....
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