Kerala State Beverages Corporation v. McDowell And Co. Ltd.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1998 Supreme(Online)(Ker) 1461

KERALA HIGH COURT
,
Kerala State Beverages Corporation v. McDowell And Co. Ltd.

Table of Content
1. introduction of the legal dispute concerning sales tax liability. (Para 1)
2. establishment of sales tax obligations under the kerala general sales tax act. (Para 2 , 3)
3. discussion regarding the withdrawal of the undertaking and its implications. (Para 4 , 5)
4. affirmation of promissory estoppel and considerations of unjust enrichment. (Para 6 , 7 , 18)
5. final ruling on reimbursement and limitations on interest awarded. (Para 15 , 16)

1. These two writ appeals are filed against the very same judgment in O.P. No. 4196 of 1989. They were heard and disposed of together.

2. The above O.P. was filed by a public limited company engaged in the manufacture and sale of Indian made Foreign liquor. Third respondent in the O.P. Kerala State Beverage Corporation (hereinafter referred to as "the Corporation") is incorporated by the Government of Kerala with a view to constitute as the sole agent in the State for distribution of foreign liquor with effect from 1.4.1984. The Corporation was issued licence under the Kerala Abkari Act and the Rules authorising it to store in bond, foreign liquor. As can be seen from Ext. P2, the Corporation can purchase liquor without payment of e