The High Court of Kerala, on the same day, dismissed connected sales tax revision petitions (Nos.66 & 80 of 2011) relying on the precedents set in S.T.Rev.No.93 of 2010 and connected cases regarding tax assessments.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 3RD AUGUST 2011 / 12TH SRAVANA 1933
ST.Rev..No. 66 of 2011() -----------------------TA.26/2010 of S.T.A.T., ADDL.BENCH,THIRUVANANTHAPURAM ....................
REVISION PETITIONER/APPELLANT/ASSESSEE :-
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S.CHANDRAKUMAR,SARASWATHY JEWELLERY, NEDUMANGAD,THIRUVANANTHAPURAM DISTRICT.
BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR SRI.K.UMAMAHESWAR
RESPONDENT(S)/RESPONDENT/REVENUE :-
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STATE OF KERALA,REP.BY THE COMMISSIONER OF COMMERCIAL TAXES,THIRUVANANTHAPURAM 695 033.
GOVERNMENT PLEADER SRI.MOHAMMED RAFIK
THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 03/08/2011, ALONG WITH STRV NO.80 OF 2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
jvt
STRV.No.66 OF 2011
APPENDIX
Petitioner's Exhibits :-
| Annexure A | :- Copy of circular No.29/98/CT dtd.23-10-98. |
|---|---|
| Annexure B | :- Copy of order dated 21-02-2005 of the Dy. Commissioner, Thiruvananthapuram. |
| Annexure C | :- Copy of assessment order dated 25-03-2009. |
| Annexure D | :- Copy of order dated 29-10-2009 of the Appellate Asst. Commissioner, Thiruvananthapuram. |
| Annexure E | :- Copy of order dated 27-08-2010 of the Sales Tax Appellate Tribunal, Addl. Bench, Thiruvananthapuram. |
Respondent's Exhibits :- NIL.
//True Copy//
P.A. to Judge
C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ.
S.T.Rev. Nos.66 & 80 of 2011
Dated this the 3rd day of August 2011
J U D G M E N T
Ramachandran Nair, J.
The question raised in these connected revisions is covered by the judgment in S.T.Rev.No.93 of 2010 and connected cases.
Following the said judgment, we dismiss both the S.T.Revision cases.
C.N.RAMACHANDRAN NAIR, JUDGE.
P.S.GOPINATHAN, JUDGE.
Jvt
1 issue framed by the court
Whether the assessment/revision appeals for coverage under S.Chandras/types of tax under sales tax act.
Colour shows how this judgement treated each authority
S.T.Rev.No.93 of 2010 and connected casesRelied on¶26
S.CHANDRAKUMAR, SARASWATHY JEWELLERY
STATE OF KERALA
C.N.RAMACHANDRAN NAIR
P.S.GOPINATHAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
