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1 - 10 of 16 (0.27 seconds)Section 5D in The Kerala General Sales Tax Act, 1963 [Entire Act]
Section 5 in The Kerala General Sales Tax Act, 1963 [Entire Act]
Section 5A in The Kerala General Sales Tax Act, 1963 [Entire Act]
Section 2 in The Kerala General Sales Tax Act, 1963 [Entire Act]
Section 5B in The Kerala General Sales Tax Act, 1963 [Entire Act]
Section 5BA in The Kerala General Sales Tax Act, 1963 [Entire Act]
Section 23 in The Kerala General Sales Tax Act, 1963 [Entire Act]
The Kerala General Sales Tax Act, 1963
State Of Kerala & Anr vs Bulders Association Of India & Ors on 28 November, 1996
14. The provision of Section 7 has been considered by their Lordships of the Supreme Court in State of Kerala v. Builders' Association of India (1997 (1) KLT 88). It has been held that the method of taxation provided by the provision is optional. It is "in the nature of composition of tax payable under Section 5(1)." The provision has "evolved a convenient, hassle-free and simple method of assessment just as the system of levy of entertainment tax on the gross collection capacity of the cinema theatres." By opting for this alternate method the assessee "saves himself from the botheration of book keeping, assessment, appeals and all that it means."