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Kerala Distilleries And Allied ... vs Assistant Commissioner (Assessment) ... on 27 November, 1999
cites
The Bombay Abkari Act, 1878
Section 2 in The Kerala General Sales Tax Act, 1963 [Entire Act]
Section 35 in The Kerala General Sales Tax Act, 1963 [Entire Act]
Section 17 in The Kerala General Sales Tax Act, 1963 [Entire Act]
The Kerala General Sales Tax Act, 1963
Section 19 in The Kerala General Sales Tax Act, 1963 [Entire Act]
Section 45A in The Kerala General Sales Tax Act, 1963 [Entire Act]
Mohan Breweries & Distilleries Ltd. ... vs Commercial Tax Officer, Madras & Ors on 9 September, 1997
A reading of the above exhibit would clearly reveal that the Revenue itself was not sure of the legal position and has taken to Mohan Breweries case [1997] 107 STC 212 (SC), decided on September 9, 1997, to issue notices only by July, 1998. This fact itself would clearly indicate that the petitioners cannot be held-guilty of deliberate or dishonest conduct or metis rea. The penalty proceedings in all these cases, in our opinion, are, therefore, vitiated by non-application of mind and the same is liable to be set aside as arbitrary and unreasonable.
Mcdowell And Company Limited vs Commercial Tax Officer, Nacharam ... on 14 March, 1996
McDowell's case [1985] 59 STC 277 (SC) deal with a case of the payment being required to be made by the wholesaler (TASMAC) at the stage of removal at the time of manufacture.