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Shri Rang Petrochem Industries Vs Commercial Tax Officer
1. With consent heard finally. By filing this writ petition under article 226 of the Constitution of India, the petitioner has challenged the order dated October 9, 2013 (annexure P/1) passed by the Commercial Tax Offic…
Sivanandan and Others Vs State of Kerala and Others
T.L. Viswanatha Iyer, J.@mdashThe challenge in this batch of writ petitions is to the provisions relating to levy of tax on works contract in the Kerala General Sales Tax Act, 1963 (the Act) and the Kerala General Sales…
NARAYANAN and CO. and Another Vs COMMISSIONER INCOME TAX. (ALSO K. S. RAMAKRISHNAN, P. K. NARAYANAN and CO. v. Commissioner of Income Tax (IT REF. NOS. 62 TO 64 OF 1991)).
K. SREEDHARAN, J. : These references have come before us pursuant to an order of reference dt. 30th Sept., 1993 passed by a Division Bench. The Bench doubted the correctness of an earlier Bench decision of this Court i…
Bismillah Trading Co. Vs Intelligence Officer, Squad No. II, Agricultural Income Tax and Sales Tax and Others
A.R. Lakshmanan J. 1. The matter arises under the Kerala General Sales Tax Act, 1963 (hereinafter referred to as "the KGST Act") and the question involved herein relates to the legality of the notice issued u/s 45A(5) …