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1 - 8 of 8 (0.19 seconds)The Kerala General Sales Tax Act, 1963
Commissioner Of Sales Tax vs Hindustan Aluminium Corporation on 1 December, 1998
In such a situation learned Counsel has rightly relied upon the judgment of this Court in the case of Vijay Dal Mills v. Commissioner of Sales Tax 2000 UPTC 983, wherein it has been held following the judgment of the Supreme Court in the case of Commissioner of Sales Tax v. Hindustan Aluminium Corporation [2002] 127 STC 258 : 1999 UPTC 1, that no interest can be charged on the turnover which has not been admitted by the dealer. It was held by the Supreme Court that classification dispute is ordinarily resolved in assessment proceeding and if resolved against the assessee, the assessee has to make payment of differential amount of tax, as required by Sub-section (1-A) of Section 8 failing which provisions to Sub-section (1-B) will apply. It may be noted here that interest at the lesser rate and for lesser period is payable under Sub-sections (1-A) and (1-B) of Section 8 of the Act. The interest is payable on the tax assessed under the Act and within thirty days of service of the notice of assessment and demand and not from the date of immediately following last date prescribed of deposit of admitted tax, as prescribed under Section 8(1) of the Act.
Hotel Balaji And Others Etc. Etc vs State Of Andhra Pradesh And Ors. Etc. Etc on 22 October, 1992
Section 3-AAAA has been interpreted by the Supreme Court in Hotel Balaji v. State of Andhra Pradesh of the said case is relevant and they are quoted below :
The Central Sales Tax Act, 1956
Section 5A in The Kerala General Sales Tax Act, 1963 [Entire Act]
Hans Dal Mill vs Sales Tax Commissioner on 5 April, 1994
In such a situation learned Counsel has rightly relied upon the judgment of this Court in the case of Vijay Dal Mills v. Commissioner of Sales Tax 2000 UPTC 983, wherein it has been held following the judgment of the Supreme Court in the case of Commissioner of Sales Tax v. Hindustan Aluminium Corporation [2002] 127 STC 258 : 1999 UPTC 1, that no interest can be charged on the turnover which has not been admitted by the dealer. It was held by the Supreme Court that classification dispute is ordinarily resolved in assessment proceeding and if resolved against the assessee, the assessee has to make payment of differential amount of tax, as required by Sub-section (1-A) of Section 8 failing which provisions to Sub-section (1-B) will apply. It may be noted here that interest at the lesser rate and for lesser period is payable under Sub-sections (1-A) and (1-B) of Section 8 of the Act. The interest is payable on the tax assessed under the Act and within thirty days of service of the notice of assessment and demand and not from the date of immediately following last date prescribed of deposit of admitted tax, as prescribed under Section 8(1) of the Act.
Deputy Commissioner Of Sales Tax (Law) vs N. Kannan Nair & Ors on 8 April, 1988
6. Learned Counsel for the applicant in support of his first submission has placed reliance upon a judgment of the Supreme Court in the case of Deputy Commissioner of Sales Tax (Law) v. N. Kannan Nair . This was the case under the Kerala General Sales Tax Act, 1963. It has been held therein that the material purchased and used by the assessee, a contractor for repairing the road is not exigible to purchase tax under Section 5A(1)(a) of that Act as the user must be in the manufacture of another commodity and the expression "consumed otherwise" must be so construed. The said case has hardly any application to the controversy involved herein. Learned Counsel could not show that Section 3-AAAA of the Act is equivalent to Section 5A of the Kerala General Sales Tax Act, 1963.
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