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SANJIV KHANNA, SANJAY KUMAR, R. MAHADEVAN
C. T. Kochouseph – Appellant
Versus
State of Kerala – Respondent
| Table of Content |
|---|
| 1. main issues concerning tax applicability. (Para 1 , 2) |
| 2. tax liability on goods purchase (Para 3 , 4 , 5) |
| 3. analysis of tax provisions and their implications. (Para 6) |
| 4. court's analysis of tax imposition (Para 7 , 8 , 9 , 10 , 11 , 12) |
| 5. distance between taxability and payability (Para 24 , 25 , 26) |
| 6. constitutionality of tax provisions upheld (Para 30 , 31) |
| 7. dismissal of appeals favored state revenue (Para 39 , 40 , 41 , 42) |
JUDGMENT :
SANJIV KHANNA, CJI.
Leave granted in SLP (C) Nos. 9420-9422 of 2012.
2. This judgment decides a batch of matters pertaining to Section 5 (a) of the KERALA GENERAL SALES TAX ACT , 1963 [For short, “Kerala Act”] and the pari materia provision of Section 7 (a) of the Tamil Nadu General Sales Tax Act, 1959 [For short, “ TAMIL NADU ACT ”].
3. The following issues arise for our consideration:
II. Whether the appellant-assessee
The Supreme Court ruled that purchases from exempt dealers are subject to purchase tax under the Kerala and Tamil Nadu Sales Tax Acts, affirming the provisions' constitutionality and purpose to preve....
The purchase turnover of petroleum products is taxable under Section 5A if certain conditions are met, clarifying distinctions between sales and exemptions.
Goods must be consumed in manufacture to attract tax liability under relevant provision.
Exemptions under G.O.Ms. No. 1091 are general under state law but do not qualify as general exemptions under the Central Sales Tax Act due to specific conditions in the exemption notification.
Tax liability exists regardless of collection, and notifications prevent refunds unless explicitly authorized, upholding statutes and public interest.
A contract of sale that occasions movement of goods from one State to another constitutes an inter-state sale under CST provisions; situs remains fixed at delivery point irrespective of later co-ming....
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