Court : Kerala
Reported in : 1985CriLJ1617
..... sundara mudaliar : [1950]18itr259(mad) while discussing the scope of the term agriculture it was held that the word 'agricultural' applies to-the cultivation of the soil for food products or any other useful valuable growths of the field or garden and is wide enough to cover the rearing, feeding and management of the livestock, which live on the land and draw their sustenance from the soil. ..... mixed together and the resultant article of food -(a) is stored, sold or distributed under a name which denotes the ingredients thereof; and(b) is not injurious to health, then, such resultant article shall not be deemed to be adulterated within the meaning of this clause;there is no question of considering that the quality or purity having fallen below the prescribed standards or the constituents being present in the quantities not within the prescribed limits of variability solely due to natural causes and beyond the control of human agency and as such treating the sample as not ..... was cited by either side before me in this respect, but the appellant sought support from 1981 faj 306 wherein it was held:in this sense, as per the definition as it appears in the act, butter which may be prepared in the farm itself from cream taken out of milk secreted from a cow reared on the field will not fall within the category of produce of agriculture in its natural form and it will only be the milk secreted from such animal which will fall within .....
Tag this Judgment!Court : Kerala
Reported in : 2010(2)KLT577
..... benoy kumar sahas roy (supra) as follows:if the term 'agriculture' is thus understood as comprising within its scope the basic as well as subsequent operations in the process of agriculture and the raising on the land of products which have some utility either for consumption or for trade and commerce, it will be seen that the term 'agriculture' receives a wider interpretation both in regard to its operations as well as the results of the same. ..... , should not be given effect...it was further noticed in girdhari lal that parliamentary intention may be gathered, first from the statute itself; next from the preamble to the statute; next from the statement of objects and reasons; thereafter from parliamentary debates, reports of committees and commissions which preceded the legislation and finally from all legitimate and admissible sources from where there may be light, due regard being also had to legislative history too ..... noticed that the weight of judicial authority leans in favour of the view that the statement of objects and reasons cannot be utilized for the purpose of restricting and controlling the plain meaning of the language employed by the legislature in ..... that the object of interpretation of a statute is to discover the intention of the parliament as expressed in the act and that the dominant purpose in construing a statute is to ascertain the intention of the legislature as expressed in the statute, considering it as a whole and in ..... includes management of livestock etc. .....
Tag this Judgment!Court : Kerala
Reported in : 2005(1)KLT145; [2004]137STC570(Ker)
..... if the said contention is not accepted livestock is liable to tax under section 5 of the act and if the purchases are made in the circumstances in which no tax was payable (the circumstances are specified in the decision of a single bench of this court in malabar fruit products co, v. ..... here, it must be noted that the decision of the supreme court in chiranjit lal anand's case [1985] 60 stc 89 heavily relied on by the counsel for the petitioner was distinguished by the supreme court in ismail's case [1986] 62 stc 394 by saying that the said decision was rendered in the peculiar circumstances of that case and therefore it cannot be treated as laying down any legal principles for general application.10. ..... since the counsel for the petitioner had submitted that the facts of the present case will fit in with the facts of the decision of the supreme court in chiranjit lal anand's case [1985] 60 stc 89, we have perused the said decision and have also considered the matter with reference to the documents produced by the petitioner as annexure d series.11. ..... in these circumstances, we do not find any merit in the contention of the petitioner that the decision of the supreme court in chiranjit lal anand's case [1985] 60 stc 89 as also the principles laid down by the supreme court in daffadar bhagat singh & sons' case [1976] 37 stc 527 are applicable to the present case.14. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1994Ker179
..... it further states that if the administration and control of the temple is vested in the hereditary trustees, the same situation which had rendered it necessary, to pass the old act would again arise and it is in the public interest and in the interests of the worshippers of the temple, the new act is passed for the proper administration of the devaswom in accordance with law. ..... the commissioner gave written instructions to the administrator and the managing committee to make available a full time veterinary surgeon and two livestock inspectors so as to prevent further loss of animal lives and for preservation of the existing ones. ..... in narayanan namboodiri's case, 1985 ker lt 629 : (air 1985 kerala 160) (fb), while considering the validity of the provisions of the guruvayur devaswom act, 1978, the court came to the following conclusion in para 32 (page 653) (of ker lt): (at p. ..... 20,00,000/- was spent in the year 1982-83 ten years ago when the cost of production was not high and the film has no highly paid star or setting, etc. ..... in paragraph 29 (page 37), the commissioner has found thus : 'the story of production of this film 'guruvayur' mahathmyam' is extremely disturbing. .....
Tag this Judgment!Court : Kerala
Reported in : 2008(2)KLJ267; (2008)17VST386(Ker)
..... the high courts while applying the principle of this judgment to the question at issue herein ignored the fact that the said decision did not deal with the meaning and ambit of the several sub-clauses in clause (i) of section 14 of the central sales tax act and also the fact that the andhra pradesh act and also the fact that the andhra pradesh act did not place parched rice and puffed rice under separate entries in any of the schedules to the act ..... of income tax 125 stc 101, there is essential difference and distinction between maize and maize poha and therefore, the tribunal was justified in treating maize poha as an item which would not come within the expression maize that finds a place in entry 9 of second schedule to the act, and was justified in directing the assessing authority to treat the said commodity under the residuary entry and tax the same at the rate of 12.5%.11. ..... to settled legal principles, the sales tax is levied on the sale of different commercial commodities and not the production or manufacture of a particular substance out of which the commodity has been made out and as soon as the commercial commodities come into existence, they become separate taxable goods for the purpose of sales tax. ..... the issue that was involved in the appeal was whether the maize flake (makai pouva) is classifiable under the sub-heading 1904.10 of chapter 19 of the central excise tariff act, 1985 or ..... the united states and canada, the primary use of the maize is as a feed for livestock. .....
Tag this Judgment!Court : Kerala
Reported in : [2002]126STC475(Ker); 2006[2]STR567
..... section 2(xii) of the kgst act defines the expression 'goods' as under :' 'goods' means all kinds of movable property (other than newspapers, actionable claims, electricity, stocks and shares and securities) and includes livestock, all materials, commodities and articles (including those to be used in the construction, fitting out, improvement or repair of immovable property or used in the fitting out, improvement or repair of movable property) and every kind of property (whether as goods or in some other form) involved in the execution of a works contract, and all growing crops, grass or things ..... is beyond the legislative competence of the parliament ; the tax on the sale or purchase of goods legitimately falls under entry 54 of list ii of the seventh schedule and hence is beyond the legislative competence of the parliament ; that the goods on which sales tax, coming within the purview of entry 54 of list ii has been paid, cannot be subjected to tax again by the parliament ; the expression 'any service' used while defining the term 'taxable service' in section 65(72) of the finance act, 1994 as amended by finance act, 2001, has to be understood and interpreted in consonance with the legislative competence ..... for selling the products within the state of kerala, it pays 12 per cent sales tax under the kerala general sales tax act, 1963 (hereinafter referred to as 'the kgst act'). ..... union of india : 1985(20)elt222(sc) , particularly the observation in para 42. .....
Tag this Judgment!Court : Kerala
Reported in : [2002]123TAXMAN134(Ker)
..... the legislative competence of the parliament; the tax on the sale or purchase of goods legitimately falls under entry 54 of list ii of the seventh schedule to the act and, hence, is beyond the legislative competence of the parliament; that the goods on which sales tax, coming within the purview of entry 54 of list ii of schedule vii has been paid, cannot be subjected to tax again by the parliament; the expression any service used while defining the term taxable service in section 65(72) of the act, as amended by the finance act, 2001, has to be understood and interpreted in consonance with the legislative competence of the parliament ..... property (other than newspapers, actionable claims, electricity, stocks and shares and securities) and includes livestock, all materials, commodities and articles (including those to be used in the construction fitting out, improvement or repair of immovable property or used in the fitting out, improvement or repair of movable property) and every kind of property (whether as goods or in some other form) involved in the execution of a works contract, and all growing crops, grass or things attached to, or forming part of the land which are agreed to be severed before sale or under ..... for selling the products within the state of kerala, it pays 12 per cent sales tax under the kerala general sales tax act (hereinafter referred to as 'the kgst act'). ..... union of india : 1985(20)elt222(sc) , particularly the observation in para 42. .....
Tag this Judgment!