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1 - 9 of 9 (0.23 seconds)The Kerala General Sales Tax Act, 1963
Dy. Commissioner Of Sales Tax vs M.M. Mohammed Abdul Khader on 10 July, 1980
14. It is not necessary to examine the other cases cited at the Bar, Shreeram Vastra Bhandar v. Sales Tax Officer [1980] 46 S.T.C. 107, Deputy Commissioner of Sales Tax v. Mohammed Abdul Khader [1980] 46 S.T.C. 512 and Radhika v. State of Orissa [1977] 39 S.T.C. 93, since in our view, the question as to whether cotton fabric retains its identity as such is one to be decided with reference to the concerned article or commodity, and it is neither possible nor feasible to catalogue those articles that retain such identity and those which do not.
Section 9 in The Kerala General Sales Tax Act, 1963 [Entire Act]
Ateesee (Agro-Industrial Trading ... vs State Of Kerala on 10 August, 1977
4. This Court in Ateesee (Agro-Industrial Trading Corporation) v. State of Kerala [1978] 41 S.T.C. 1 held:
Punjab General Sales Tax Act, 1948
The Central Sales Tax Act, 1956
Delhi Cloth & General Mills Co. Ltd. & Ors vs R. R. Gupta, Commercial Tax Officer, ... on 3 May, 1976
In Delhi Cloth and General Mills Co. Ltd. v. Commercial Tax Officer [1975] 36 S.T.C. 575, relied on by the revenue and the Tribunal, the Calcutta High Court said as follows:
Shreeram Vastra Bhandar vs Sales Tax Officer And Ors. on 12 December, 1979
14. It is not necessary to examine the other cases cited at the Bar, Shreeram Vastra Bhandar v. Sales Tax Officer [1980] 46 S.T.C. 107, Deputy Commissioner of Sales Tax v. Mohammed Abdul Khader [1980] 46 S.T.C. 512 and Radhika v. State of Orissa [1977] 39 S.T.C. 93, since in our view, the question as to whether cotton fabric retains its identity as such is one to be decided with reference to the concerned article or commodity, and it is neither possible nor feasible to catalogue those articles that retain such identity and those which do not.
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