Judgment Search Results Home > Cases Phrase: the kerala general sales tax amendment act 1980 1 Page 6 of about 26,090 results (0.720 seconds)

Victory Plywood Industries Vs. State of Kerala and ors.

Court : Kerala

Reported in : [2003]132STC316(Ker)

..... a similar challenge to the provisions of the kerala general sales tax act imposing sales tax under entry 57 of the first schedule to the act which levied a sales tax on cooked food including beverages not falling in any entry in the fifth schedule in bar attached hotels or restaurants and/or hotels above the grade of two stars and also amending entry 57 brought in by the kerala finance act, 1988 which further provided that cooked food including beverages not falling under entry 76a of the first schedule sold or served in bar attached hotels and/or restaurants the turnover in respect ..... the matter arises under the kerala general sales tax act, 1963 (hereinafter referred to as 'the act'). ..... state of haryana : air1994sc2479 was concerned with the challenge to a notification issued by the state of haryana in exercise of the powers conferred by subsection (1) of section 13 of the haryana general sales tax act, 1973, granting exemption from payment of sales tax to the khadi ashram and its centralised units functioning within the state of haryana but limiting the exemption to the other co-operative societies and persons to their turnover not exceeding rupees five lakhs in a year. ..... in that case the provisions of section 2(1) of the tamil nadu general sales tax act provided for levy of additional sales tax in the case of a dealer whose total turnover for a year exceeds rs. ..... 968 of 1980 and later for a period of 7 years as per s.r.o. no. .....

K. Premerajan Vs. State of Kerala

Court : Kerala

Reported in : (2008)14VST202(Ker)

..... the assessee is a dealer registered both under the provisions of the kerala general sales tax act, 1963 ('the act', for short) and the central sales tax act, 1956.the assessee is a small-scale industrial unit (for the sake of brevity, referred to as 'ssi unit') and is engaged in the manufacture of block board, flush board and plywoods.3. ..... . government of andhra pradesh [1999] 113 stc 400 has observed (page 402):that the state legislature had the power to amend the andhra pradesh general sales tax act is not in dispute ..... the committee further observed that the unit was provisionally registered after the product plywood was included in the negative lists and resolved to cancel sales tax exemption granted for the product plywood as per order first cited and instructed to amend the order accordingly. ..... the error so committed is rectified by the district level committee by amending its earlier order at the instance of additional sales tax officer, who by his letter dated april 4, 2003, had requested the district level committee to re-examine the sales tax exemption granted to the petitioner's industrial unit on the sales of plywood manufactured and sold by the industrial unit on the ground that the exemption so granted is contrary to the conditions prescribed in the notification, s.r.o. no. ..... c2 669/96/00 dated april 18,1996 granting sales tax exemption to the petitioner-ssi unit is amended, cancelling the item plywood under para 3 of the order. .....

Geo Sea Foods Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Cochin

Reported in : (1988)24ITD175(Coch.)

..... however, this simple position in law is complicated by the attitude of the commercial tax department and consequently by an amendment brought in the kerala general sales-tax act and rules in 1978. ..... it now remains to see whether the amendment in the schedule to the kerala state general sales tax act would affect this situation. ..... there was another amendment made in the karnataka act in 1978 by the karnataka sales tax (amendment) act, 1978, and section 9 of this amending act made certain amendments in entry 13a with retrospective effect, so that from 1st april, 1973, entry 13a'included in the third schedule "shrimps, prawns and lobsters other than processed or .frozen shrimps, prawns and lobsters" and the explanation to entry 13a provides that "processing" shall include "all or any of the following, namely, cutting of head or tail, peeling, defining, cleaning, or freezing". ..... this position continued right from the time of the original enactment until 31st march, 1978, when the karnataka sales tax (amendment) act, 1973, introduced a new entry 13a in the third schedule with effect from 1st april, 1973. ..... in the case of deep chand shyam sunder v.cit [1980] 125 itr 724, the allahabad high court has held that before a provision could be made for a liability by making an entry in the books that liability must be an existing legal liability and not merely a hypothetical one. .....

Pioneer Match Works and anr. Vs. Deputy Commercial Tax Officer and ors ...

Court : Chennai

Reported in : [1974]34STC266(Mad)

..... our court has held that the central sales tax (amendment) act, 1969, does not violate article 301 of the constitution and the madras general sales tax (second amendment) act, 1969, is not confiscatory and is not violative of article 19(1)(f) of the constitution--see krishnamurthi and company v. ..... great reliance was placed on the following sentence occurring in section 9(3) of the central sales tax act as it stood then prior to amendment by act 28 of 1969, 'in the same manner as the tax on the sale or purchase of goods under the general sales tax law of the state is assessed, paid and collected'. ..... the tribunal under its challenged orders held that under the provisions of madras act 3 of 1969 excise duty paid by dealers in the course of their inter-state trade was not deductible from the taxable turnover as it was not deductible during the relevant period even under the madras general sales tax act as amended by madras act 3 of 1969. ..... it may be mentioned here that the kerala high court in parvathi mills case [1962] 13 s.t.c. ..... , refund of large amounts of taxes) as a result of the supreme court judgment in state of kerala v. ..... as a matter of fact, the supreme court in state of kerala v. p. p. ..... thereafter, the supreme court in state of kerala v. .....

Northern India Hotels Ltd. Vs. Commissioner of Sales Tax

Court : Allahabad

Reported in : [1984]55STC68(All)

..... . post-constitution sales tax acts are bombay sales tax act, 1959; gujarat sales tax act, 1970; karnataka sales tax act, 1957; kerala general sales tax act, 1963 and rajasthan sales tax act, 1954.59 ..... . sales tax act, 1948; punjab general sales tax act, 1948; bengal finance (sales tax) act, 1941; orissa sales tax act, 1947; east punjab general sales tax act, 1948; assam sales tax act, 1947, and madras general sales tax act, 1939 ..... . when this court in kunjukutty's case air 1972 sc 2097 upheld the judgment of the high court striking down the explanation to section 85(1) of the kerala land reforms act, 1963, parliament by the constitution (twenty-ninth amendment) act, which was assented to by the president on 9th june, 1972, inserted both the kerala land reforms (amendment) act, 1969, and the kerala land reforms (amendment) act, 1971, in the ninth schedule to the constitution ..... governor of delhi 1980 uptc 326 (sc)they are not liable to payment of sales tax.22. ..... . sri misra has referred to maxwell on the interpretation of statutes [twelfth edition, third impression (1980) by p. st. j .....

Sunrise Associates Vs. Govt. of Nct of Delhi and ors.

Court : Supreme Court of India

Reported in : AIR2006SC1908; 2006(5)ALD51(SC); 129(2006)DLT719(SC); [2007(1)JCR110(SC)]; JT2006(5)SC168; 2006(2)KLT700(SC); RLW2006(3)SC2129; 2006(5)SCALE1; (2006)5SCC603; [2006]145STC57

..... this court considered the definition of 'goods' in the constitution, in the sales of goods act 1930, the central sales tax act, 1956 the tamil nadu general sales tax act, 1959, the karnataka sales tax act, 1957, as well as the kerala general sales tax act, 1963 and said that all these definitions provided that goods mean inter alia all kinds of moveable property. ..... anraj and vikas sales corporation the delhi high court in the judgment on which the referral order has been passed, rejected a challenge to the constitutional validity of section 4(1)(cc) of the delhi sales tax act, 1975 as introduced by the delhi sales tax (second amendment) act 1994 with effect from 2.1.1995. ..... following the constitutional amendment, the states amended their respective sales tax laws to incorporate the constitutional definition of tax on the sale or purchase of goods. ..... the tamil nadu general sales tax act 1959 and the bengal finance (sales tax) act 1941 were both amended to incorporate new definitions of 'sale'.section 2(j) and section 2(n) of the tamil nadu act defined 'goods' and 'sale' as noted in h. ..... consequently article 366 of the constitution was amended by introduction of clause 29a which is to the effect that 'tax on the sale or purchase of goods' for the purposes of the constitution would include six particular transactions which were, by virtue of judicial decision, excluded from the phrase. ..... the amendment was challenged by the dealers on various grounds. .....

The Intelligence Officer, Central Intelligence Squad, Agricultural Inc ...

Court : Kerala

Reported in : [1980]45STC425(Ker)

..... these writ appeals raise an interesting point regarding the validity of penalty proceedings taken by the intelligence officer against the assessee under section 45a of the kerala general sales tax act, 1963. ..... 12 of 1976 kerala general sales tax (second amendment) act, 1976.2. ..... the contention of the assessee was that section 45a of the general sales tax act which authorises imposition of penalty was unavailable in respect of the assessment years in question, and the grounds proposed by the impugned notices would not justify the action and, therefore, the imposition of the penalty was unsustainable in law. ..... we may only mention that the provision to take out a registration is made in rule 5(2) of the general sales tax rules. ..... these are regulated and governed by rule 10(2), rule 11, rule 12(b) and rule 12(2) of the general sales tax rules. ..... it was pointed out by the learned advocate-general that the notification empowers the intelligence officer to function as assessing authority within the meaning of the sales tax act. ..... the learned advocate-general invited our attention to the definition of 'assessing authority' under section 2(iv) of the sales tax act, as meaning any person authorised by the government or by any authority empowered to make an assessment. ..... 12 of 1975 kerala general sales tax (second amendment) ordinance, 1975 with effect from 27th october, 1975, and was replaced by amendment act no. .....

P.P. Baby, Archana Traders Vs. Additional Sales Tax Officer I and ors.

Court : Kerala

Reported in : [2001]122STC502(Ker)

..... 291/2000, in exercise of powers under section 10 of the kerala general sales tax act, 1963, the government had brought about amendments to s.r.o. no. ..... the petitioner has sales tax registration, both under the kerala general sales tax act, 1963 and central sales tax act, 1956. ..... he had stated that exhibit p4 could be traced to powers under section 10 of the kerala general sales tax act. ..... the kerala government had made an exemption in respect of tax payable on the sale of goods of 'poultry farmers in the state on the sale of chicks and chickens'. ..... it may also be worthwhile to note that principles of video electronics case [1990] 77 stc 82 (sc) which came not under the central sales tax act, also has been profusely quoted with approval. ..... i am of the opinion that the said decision cannot abjectly be ignored as powers had been exercised by the state of rajasthan under the central sales tax act. ..... the government pleader points out that by exhibit p2 the petitioner has registered as a dealer under the central sales tax act, for resale of rice, poultry feeds, live chicken and chicken meat. ..... sri pathrose mathai pointed out that it was notification under section 8(5) of the central sales tax act, and it made all the difference. .....

Indian Sugar and General Industry Vs. Commercial Tax Officer and anr.

Court : Sales Tax Tribunal STT Tamil Nadu

..... by the tamil nadu general sales tax (fourth amendment) act, 1993 certain amendments were carried out in the second and third schedule of the tamil nadu general sales tax act. ..... whether exemption granted to sugar produced and manufactured in india under serial number 3 of the third schedule to the tamil nadu general sales tax act, 1959 by tamil nadu amendment act 3 of 1994 with effect from august 11, 1993, thus imposing tax on imported sugar is violative of articles 14, 301 and 304 of the constitution of india 8. ..... therefore, unless the procedure prescribed in section 15 of the central sales tax act is followed and section 4 of the tamil nadu general sales tax act prescribes the point of levy and fixes the rate of tax within the limits of section 15 of the central sales tax act, the impugned action of the respondents is illegal and unconstitutional. ..... no.1960 of 1998 a declaration is sought for to invalidate the serial number 63 of part d of the first schedule to the tamil nadu general sales tax act, 1959 as inserted by tamil nadu act 24 of 1993, as being contrary to sections 14 and 15 of the central sales tax act and section 4 of the tamil nadu general sales tax act. ..... in that case the kerala high court was considering whether imported sugar will fall under the exemption given under entry 5 of schedule iii to the kerala act. .....

Modern Food Industries (India) Ltd. Vs. Assistant Commissioner (Assess ...

Court : Kerala

Reported in : [1993]88STC9(Ker)

..... for the purpose of these cases, history need be traced only from 1963 when the kerala general sales tax act, 1963, came into force. ..... the government took the view that bun was a general item liable to levy of tax at 4 per cent multi-point prior to september 16, 1980 and came under entry 9 of that schedule after the amendment act of 1980 (act 19 of 1980) which came into force on september 16, 1980. ..... that view was expressed under an enabling power which the government got under the amended act of 1978--section 59a. ..... the question has been considered by this court and by a division bench earlier, when the identical question came up for consideration by the court after the collection and collation of factual and technical details by the taxing authorities and the tribunal. ..... as noted earlier, the taxing authorities and the tribunal felt bound by the clarification issued by the state in the exercise of this newly conferred statutory power.8. ..... the lengthening of the list would be awfully wearisome when the point is demonstrated almost convincingly.at the end of the discussion, we come to the conclusion that bun would rightly come under the category of 'bread' occurring in entry no. 14. ..... the material averments regarding the composition and components of the product, manufacturing process involved, and the sale pattern employed, uncontradicted by any counter-affidavit as matters now stand, may be summarised as follows :9. ..... the position continued as such up to september 15, 1980.6. .....