Court : Andhra Pradesh
Reported in : 147STC370(AP)
..... force from april 1, 1995 and that the law laid down in premier breweries : (1998)1scc641 had no application to the amended section 6-c of the apgst act, as the principle laid down in raj sheel : 3scr305 had not been overruled and had only been distinguished for the reason that the corresponding provisions in the kerala general sales tax act and the a.p. general sales tax act were not ..... that in vasavadatta cements  101 stc 168 the court had overlooked the marked dissimilarity between pre-amended section 6-c of the apgst act and section 5(3-d) of the karnataka sales tax act and that sub-sections (5) and (6) of section 5 of the kerala general sales tax act had to be construed uninfluenced by the decision in raj sheel : 3scr305 . the supreme court ..... standing counsel would place reliance on premier breweries : (1998)1scc641 to contend that as section 5(5) of the kerala general sales tax act is in pan materia with the amended section 6-c of the apgst act, 1957 the apgst suffered gunnies are liable to be taxed again when they are sold along with their contents. on the other hand, sri v. bhaskar reddy, learned counsel ..... . 22 of 1995 is almost in pari materia with sub-sections (5) and (6) of section 5 of the kerala general sales tax act which was interpreted by the supreme court in premier breweries v. state of kerala  108 stc 598. sub-sections (5) and (6) of section 5 of the said act reads as under:5(5) notwithstanding anything contained in sub-section (1) or sub .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2006SC928; 2006(2)ALT9(SC); JT2006(1)SC107; 2006(1)SCALE147; (2006)1SCC597; 144STC342(SC)
..... by three-judge bench in premier breweries' case (supra), which has interpreted sub-sections (5) and (6) of section 5 of the kerala general sales tax act, 1963 which is in pari material with the section 6-c as introduced by amendment act 22 of 1995.28. in ayurveda pharmacy v. state of tamil nadu, : 1989(40)elt273(sc) , which is the sheet anchor of the appellants' ..... the turnover of the goods.26. section 6-c as amended by act 22 of 1995 is almost in pari material to sub-sections (5) and (6) of section 5 of the kerala general sales tax act. sub-sections (5) and (6) of section 5 of the kerala act reads as under:5. (5) notwithstanding anything contained in sub-section (1) or sub-section (2), but subject to sub-section ( ..... kerala, : 3scr383 . hidayatullah, j. speaking for constitution bench spelt out the principles governing the ..... decision of this court in premier breweries v. state of kerala, : (1998)1scc641 in which this court considered the provisions of sub-sections (5) and (6) of section 5 of the kerala general sales tax act which according to him are pari materia with section 6-c of the andhra pradesh general sales tax act introduced by act no. 22 of 1995.15. in the twyford tea co. v. state of .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : 2000(5)ALD685; 2000(5)ALT634
..... follows:'6-c levy of tax on packing material:-- notwithstanding anything contained ..... a separate contract for the sale of packing material.11. taking clue from the provisions in kerala general sales tax act and karnataka sales tax act, the andhra pradesh state legislature made another attempt to introduce section 6-c in a modified form. accordingly, the following provision was substituted by a.p. act 22 of 1995 with effect from 1-4-1995. the amended section 6-c reads as ..... and (6) of section 5 of the said act reads as under:'notwithstanding anything contained in sub-section (1) of ..... inside the state shall be reduced from the tax payable on the packed goods. the new section 6-c introduced by act 22 of 1995 is almost in pari materia with sub-sections (5) and (6) of section 6 of kerala general sales tax act which was interpreted by the supreme court in premier breweries v. state of kerala, 108 stc 598. sub-sections (5) .....Tag this Judgment!
Court : Kerala
Reported in : 2006(1)KLT65
..... appearing for the bank sri. prabhakaran contended that the amendment made in the kerala general sales tax by the finance act, 1999 with effect from 1.4.1999 has no retrospective effect and it does not override or nullify the decree of the civil court passed in os. 720 of 1992 as early as 30.01.1995. counsel submitted that the equitable mortgage was created by ..... by the various sales tax laws of other states, supreme court has already recognized the statutory first charge in respect of sales tax arrears. reference may be made to the decisions of the apex court in state bank of bikaner & jaipur v. national iron & steel rolling corporation and ors. (1995) 96 stc 612), delhi auto and general finance pvt. ltd. ..... 1.1995 would not affect the right of the state in proceeding against the attached properties.7. right of the state to have priority in the matter of recovery of sales tax from the defaulters over the equitable mortgages created by them in favour of banks and financial institutions is no more res integra. dealing with the provisions parallel to section 26b of the kerala general sales tax act ..... k.s. radhakrishnan, j.1. question that has come up for consideration in this case is whether a decree obtained by a bank before the introduction of section 26b of the kerala general sales tax act, 1963 would override the first charge created in favour of the state.2. the south indian bank ltd. instituted a suit, o.s.720 of 1992 before sub court .....Tag this Judgment!
Court : Kerala
Reported in : 118STC114(Ker)
..... no. 37 as latex collection plastic cup or rubber bowl. the notification reads as follows :-- 'amendment to s.r.o. no. 1727/93s.r.o. no. 326 of 1995.--in exercise of the powers conferred by section 10 of the kerala general sales tax act, 1963 (act 15 of 1963), the government of kerala, having considered it necessary in the public interest so to do, hereby make an exemption ..... in respect of the tax payable under the said act on turnover of sale or purchase of 'latex collection plastic cup or rubber bowl' and make the following amendment to notification i ..... .)government have decided to exempt latex collection plastic cup or rubber bowl from payment of tax under the kerala general sales tax act treating it as an agricultural implement. the notification is intended to achieve the above object.' 3. it is the contention of the assessee that the above amendment has got retrospective effect, since it is clarificatory in nature. in support of the proposition that an .....Tag this Judgment!
Court : Karnataka
Reported in : ILR2002KAR4170; 130STC276(Kar)
..... section 14 of the cst act as amendment carried out to the central tariff act has not become part of section 14(ix) of the cst act. further, this contention was also negatived by the high court of allahabad in the case of varshney general sales ; 1995 uptc 105 and by the high court of kerala in the case of i.t.c. limited . i have no reason to take ..... include any quantity of such luxuries held in stock on the day of the date of commencement of the karnataka taxation laws (amendment) act, 1997 or on the first day of april, 2000 on which tax under the karnataka sales tax act, 1957 (karnataka act 25 of 1957) has been paid or has become payable. 2(6-c) 'stockiest' means a person who has in his possession ..... 539 (ker). it is their submission that levy of luxury tax prescribed under the karnataka act being in pari materia with or similar to the levy prescribed under the u.p. act and the kerala act which came up for consideration before the high court of allahabad and high court of kerala in the cases of varshney general sales and hallmark tobacco company ltd,  108 stc 539 ..... 301 enjoins that trade, commerce and intercourse throughout the territory of india shall be free. the first question, therefore, which one has to examine in this case is, whether the sales tax provisions (exemption, etc.) in these cases directly and immediately restrict the free-flow of trade and commerce within the meaning of article 301 of the constitution. we have examined the .....Tag this Judgment!
Court : Kerala
Reported in : (2010)28VST91(Ker)
..... as null and void and not binding on the plaintiff in the suit. but in view of the amendment brought into the kerala general sales tax act incorporating a new provision under section 26b of that act by act 23 of 1999 which has come into effect from april 1, 1999 onwards sales tax arrears due payable by a dealer shall be the first charge on his property. section 26b of ..... . so much so, the decision rendered in state of kerala v. r.v.s. mani  2 klj 568 relating to sales tax arrears will not get priority or precedence over and above a secured creditor in an insolvency proceeding after introduction of section 26b in the sales tax act cannot continue to have any force after the above amendment. but it has to be concluded that the ..... sales tax arrears due from a dealer or any other person is ..... ) though the question considered was precedence of the state debt over the claim of a secured creditor it is indicative that sales tax arrears due from a dealer comes under state debt. in state of kerala v. r.v.s. mani  2 kar lj 568 it has been held by a division bench of this court that the orders passed in insolvency proceedings .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2006SC1908; 2006(5)ALD51(SC); 129(2006)DLT719(SC); [2007(1)JCR110(SC)]; JT2006(5)SC168; 2006(2)KLT700(SC); RLW2006(3)SC2129; 2006(5)SCALE1; (2006)5SCC603; 145STC57
..... article 366(29a)(a).5. following the constitutional amendment, the states amended their respective sales tax laws to incorporate the constitutional definition of tax on the sale or purchase of goods. the states of tamil nadu and west bengal were no exception. the tamil nadu general sales tax act 1959 and the bengal finance (sales tax) act 1941 were both amended to incorporate new definitions of 'sale'.section 2(j) and section 2(n) of ..... to rep licenses specifically permitted transferability of the licenses. this court considered the definition of 'goods' in the constitution, in the sales of goods act 1930, the central sales tax act, 1956 the tamil nadu general sales tax act, 1959, the karnataka sales tax act, 1957, as well as the kerala general sales tax act, 1963 and said that all these definitions provided that goods mean inter alia all kinds of moveable property. the definition of property ..... to the constitutional validity of section 4(1)(cc) of the delhi sales tax act, 1975 as introduced by the delhi sales tax (second amendment) act 1994 with effect from 2.1.1995. the amendment was challenged by the dealers on various grounds. it was argued inter alia that the sale of lottery tickets did not involve a sale of goods within the meaning of the sales tax act, and that even if it did, only .....Tag this Judgment!
Court : Kerala
Reported in : 142STC266(Ker)
..... . : 247itr165(sc) . he also relied on the decision of the supreme court in bank of bihar v. state of bihar : air1971sc1210 . senior counsel also submits that the amendment of the kerala general sales tax act by which section 26b is incorporated by the finance act, 1999 with effect from april 1, 1999 has no retrospective operation. senior counsel also pointed out that section 26b inserted by finance ..... to the act. special government pleader also relied on the decision of the madras high court in central ..... supreme court in state of madhya pradesh v. state bank of indore  126 stc 1 ; (2002) 10 ktr 366 , state bank of bikaner and jaipur v. national iron and steel rolling corporation  96 stc 612 and also in delhi auto and general finance pvt. ltd. v. tax recovery officer  114 stc 273 rendered even prior to the insertion of section 26b ..... partner on october 20, 1986. the bank obtained a decree in o.s. no. 194 of 1995 from the sub-court, kollam on november 30, 2000. the tahsildar advertised the decree schedule property for recovery of arrears of sales tax due from the firm and the sale was posted to june 12, 2001. the petitioner filed a claim petition which was summarily dismissed on .....Tag this Judgment!
Court : Kerala
Reported in : 129STC389(Ker)
..... was clarified that the exemption would be extended to those who run poultry farm on leased land also. section 59a(1), which alone ..... 19(1)(g) and 304 of the constitution of india. there is also a serious challenge on the retrospective operation. being a matter of exemption and amendment in between naturally there is a challenge on ground of estoppel also. the challenge on estoppel is based on the clarification issued by the commissioner under section 59a of the kerala general sales tax act whereby it ..... the counsel, it is also violative of article 301 of the constitution of india. counsel submitted subjecting the petitioner to levy of sales tax under the kerala general sales tax act while granting exemption to identical poultry farmers in the state of kerala is highly discriminatory violating the guarantee of article 304(a) of the constitution. when the matter came up for hearing we directed ..... is favourable to the assessee, has got to be accepted.'in hindustan lever ltd. v. municipal corporation of greater bombay : 3scr807 while considering a property tax matter it was held that in the case of a taxing provision 'an interpretation beneficial to the assessee, in case two interpretations are reasonably possible, has to be given. this is a .....Tag this Judgment!