Back
Chakkiath Brothers, represented by its Partner C. J. Thomas – Appellant
Versus
Assistant Commissioner – Respondent
1. A question, the answer to which is debatable; with respect to classification, whether could attract penalty under Section 67 of the Kerala Value Added Tax Act, 2003 (KVAT Act) is the short question to be decided.
2. The brief facts for answering the above question are that the assessee sells a product which is known in the market as “Fryums”. The assessee disclosed the turnover; however, claims exemption insofar as classifying the same to be “Papads”. Entry 36 of the 1st schedule relating to 'Papad'; obviously grants exemption from tax. The debate is insofar as the Assessing Officer by Ext.P7, sought to treat it as “food products like pickles and corn flakes as included in Entry 49 of the 3rd schedule; exigible @ 4%. And the instant proceedings proceeded on the assumption that the product would be exigible at the rate of 12.5% as specified in SRO.82 of 2006 under Entry 103; residuary entry.
3. The learned senior counsel placed reliance on Cement Marketing Co. of India Ltd. v. Assistant Commissioner of Sales Tax, Indore and Others (1980 (1) SCC 71). The brief but forceful contention is that penalty under Section 67 of the KVAT Act cannot be maintained for reason of the
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
