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A. N. GROVER, G. K. MITTER, K. S. HEGDE, P. JAGANMOHAN REDDY, S. M. SIKRI
State Of Kerala – Appellant
Versus
South India Corporation Private LTD. – Respondent
Judgment
MITTER, J.: - All these four appeals are by certificate granted by the High Court of Kerala. Three of them arise out of a common judgment in T. R. C. Nos. 22 and 23 of 1966 and Original Petition No. 1046 of 1966. Appeal No. 175 of 1969 is from the judgment in Writ Appeal No. 243 of 1967 arising out of Original Petition No. 1723 of 1965.
2. The respondent, a private limited company having its principal place of business at Mattancherry originally in the State of Cochin but now in the State of Kerala, was assessed by the Sales-tax Officers, Special Circle, Mattancherry, to sales-tax for the years 1960-61 and 1961-62 on turnovers which included "works contracts" executed by the respondent. Before the taxing authorities the contention raised by the respondent was that the turnover on these contracts could not be subject to sales tax. Tax Revision Cases 22 and 23 of 1966 were filed in the High Court under Section 41 of the Kerala General Sales Tax Act, 1963 to revise the decision of the Tribunal. These were heard by the High Court along with the Original Petition No. 1046 of 1966. Civil Appeal No. 175 of 1969 relates to the assessment for the year 1959-60 by which a turnover of
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