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Documents citing Kerala Distilleries And Allied ... vs Assistant Commissioner (Assessment) ... on 27 November, 1999

South Travancore Distilleries And ... vs State Of Kerala on 30 November, 2011

From Dec. 1999 The petitioner stopped remitting turnover tax under Section 5(2C) of the Act (which is Section 5 (2A) renumbered) in view of the judgment of this Hon'ble Court dated 27.11.1999 in 117 STC 553 (Kerala Distilleries and Allied Products Limited v. Assistant Commissioner (Assessment) (I), Commercial Taxes, Special Circle, Palakkad and others) including the Writ Petition of the petitioner in O.P.No.2255 of 1999.
Kerala High Court Cites 22 - Cited by 0 - K Joseph - Full Document

M/S. United Distilleries vs State Of Kerala

Revision Petitioner challenges Annexure-E order passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kozhikode (hereinafter referred to as the tribunal) which is impugned in this revision filed under section 41 of the Kerala General Sales Tax Act. According to the petitioner, petitioner is the licensee under the Kerala Abkari Act for the manufacture etc. of Indian made foreign liquor. It is the further case of the petitioner that under the law in force, the whole of the liquor so produced can be sold within the State of Kerala only to the Kerala State Beverages Corporation (for short, KSBC). KSBC would pay the duty. Under the scheme of the Act, according to the petitioner, it was not liable to include the excise duty. Petitioner was made liable to pay turnover tax with effect STR 116/2012 2 from 1.7.1987. By Judgment in Kerala Distilleries and Allied Products Ltd. V. Assistant Commissioner (Assessment) (I), Commercial Tax, Special Circle Palakkad (117 STC 553), this Court held that inclusion of excise duty turnover is unconstitutional and void, treating it as privilege price.
Kerala High Court Cites 18 - Cited by 0 - Full Document
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