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Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Ernakulam, Kerala Vs. M/S. T.P. Rantasabhapaty and Others - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtSupreme Court of India
Decided On
Case NumberCivil Appeal Nos. 1167, 1168, 1169, 2149, 2151, 2187, 2188 and 2189 of 1979
Judge
Reported inAIR1981SC1362b; (1981)2SCC692; 1981(13)LC188(SC)
ActsKerala General Sales Tax Act, 1963
AppellantDeputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Ernakulam, Kerala
RespondentM/S. T.P. Rantasabhapaty and Others
Cases ReferredDeputy Commissioner of Sales Tax (Law) Board of Revenue v. G.S. Pai
Excerpt:
.....prescribed authority held that there was no surplus land that could be claimed from the holding in question since none of the heirs of deceased tenure-holder was in possession of the land in excess of the ceiling area. the appeal by the state government against the order of the prescribed authority was dismissed by the civil judge holding that smt. anma begum could not be treated as a tenure-holder after her death, and that since none of the heirs of amna begum was holding the land in excess of the ceiling area they were not liable to surrender any surplus land. the petition under article 226 filed by the state gov- ernment was dismissed holding that the state government was not entitled to question the correctness of the orders of the prescribed authority and the civil judge as the..........the judgment of the high court in the several cases is set aside and the cases are remanded accordingly. there is no order as to costs......
Judgment:

R.S. Pathak, J.

1. In all these appeals, the appellant raises the question whether G. I. Pipes fall within the description 'Water Supply and Sanitary Fittings' in Entry 26A of the First Schedule to the Kerala General Sales Tax-Act, 1963. The question was answered by the High Court against the appellant. Since then this Court has held in Deputy Commissioner of Sales Tax (Law) Board of Revenue v. G.S. Pai & Co. : [1980]1SCR938 that in certain circumstances, G.I. Pipes may be regarded as exigible 10 sales tax under Entry 26A. Whether G.I. Pipes can be regarded as 'sanitary fittings' within the meaning of the Entry will depend on the facts of each case. We think that it is appropriate that the cases should be remanded to the Appellate Assistant Commissioner to decide the question on the basis of the test laid down by this Court in the aforesaid judgment.

2. The appeals are allowed, the judgment of the High Court in the several cases is set aside and the cases are remanded accordingly. There is no order as to costs.


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