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Deputy Commissioner of Sales Tax (Law), Ernakulam Vs. M.O. Devasia and Co. and ors. - Court Judgment

LegalCrystal Citation
CourtSupreme Court of India
Decided On
Judge
Reported in1982(2)SCALE1389; (1983)2SCC3
AppellantDeputy Commissioner of Sales Tax (Law), Ernakulam
RespondentM.O. Devasia and Co. and ors.
Excerpt:
- .....whether the ornaments and other articles of gold fall within entry 56 of the first schedule to the kerala general sales tax act, 1963. in view of the decision rendered by this court in deputy commissioner of sales tax (law), board of revenue v. g.s. pai & co.1 they are liable to be taxed at the general rate of 3 per cent under section 5-a read with section 5(1)(ii) of the act. that being so, the appeals are allowed, the judgment of the high court is set aside and the question is answered in the aforesaid terms. there will be no order as to costs.  from the judgments and orders dated september 20, 1979, july 5, 1979, july 5, 1979, july 5, 1979 and july 13, 1979 and april 3, 1979, july 11, 1979, july 20, 1979, july 6, 1979, july 13, 1979 and november 2, 1979 of the kerala high.....
Judgment:

Order

 In all these appeals, the question raised is whether the ornaments and other articles of gold fall within Entry 56 of the First Schedule to the Kerala General Sales Tax Act, 1963. In view of the decision rendered by this Court in Deputy Commissioner of Sales Tax (Law), Board of Revenue v. G.S. Pai & Co.1 they are liable to be taxed at the general rate of 3 per cent under Section 5-A read with Section 5(1)(ii) of the Act. That being so, the appeals are allowed, the judgment of the High Court is set aside and the question is answered in the aforesaid terms. There will be no order as to costs.

 From the Judgments and Orders dated September 20, 1979, July 5, 1979, July 5, 1979, July 5, 1979 and July 13, 1979 and April 3, 1979, July 11, 1979, July 20, 1979, July 6, 1979, July 13, 1979 and November 2, 1979 of the Kerala High Court at Ernakulam in TRCs Nos. 114 of 1979, 19 of 1979, 17, 20 & 28 of 1979, 21, 22, 23 & 31 of 1979, 16 of 1979, 18 of 1979, 30 of 1979 and 150 of 1979 respectively

1 (1980) 1 SCC 142 : 1980 SCC (Tax) 70 : AIR 1980 SC 611 : (1980) 1 SCR 938 : (1980) 45 STC 58


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