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1 - 7 of 7 (0.40 seconds)The Kerala General Sales Tax Act, 1963
Section 5 in The Kerala General Sales Tax Act, 1963 [Entire Act]
Finance Act, 1999
Section 7 in The Limitation Act, 1963 [Entire Act]
The Finance Act, 2018
S. Philipose vs State Of Kerala on 12 December, 2001
4. Though reliance was placed on the decision of this
court in S.Philipose Vs. The State of Kerala (2002)10 KTR
150 (ker), the facts in those cases was dissimilar to the facts in
issue as rightly found by the appellate authority. The learned
counsel Sri.Sreedharan appearing on behalf of the appellant
contended that some of the works undertaken by him are civil
works, but the authorities assessed him at a higher rate even in
respect of these works, which is illegal and against the provisions
of Section 7 (7A) of the Act. In this connection he also placed
reliance on the explanation added to Section 7 with effect from
01/01/04. The Tribunal by the impugned order in appeal entered
the following findings.
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