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CASE LAWS

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CitationCase NameDecision
(2007) 15KTR345(SC)STATE OF ORISSA & ANOTHER Vs. ASIATIC GASES LTDWhen Cylinder containing medical oxygen and Industrial Gases were given on loan to the customer, the transfer of right to use goods came into existence. The cylinders together with its content constitute - "goods". The levy of tax was not on the transfer of the goods itself; but the levy was on the transfer of right to use such goods for consideration. The over-retension charges were levied by cylinders beyond specified days and are collected from the customers forms part of the "sale price"
(2007)15KTR16M/S. S.P LTD & OTHERS Vs CTI AND OTHERSDemanding Advance Tax before taxable event is to prevent evasion of tax and is not an action infringing the fundamental rights. Free flow of goods not affected by demanding Advance Tax
(2007)15KTR252FEDERAL BANK LTD Vs STATE OF KERALAReleasing Security by sale of pledged ornaments is sale and banks comes within the ambit of dealer and liable to pay tax
(2007)15 KTR 412M/S.MAHINDRA & MAHINDRA FINANCIAL SERVICES LTDNon-Banking Financial Companies Are Liable To Take Out Registration Under The Kerala Money Lending Act.
(2008) 16 KTR 287Priya Agencies Vs.CTODISCOUNT SHOWN SEPERATELY IN THE INVOICE IS A TRADE DISCOUNT, WHICH IS ELIGIBLE FOR DEDUCTION IN THE TURNOVER. DISCOUNT GIVEN AFTER SALES THROUGH CREDIT NOTE BY SUPPLIER IS NOT ENTITLED TO ANY DEDUCTION FROM THE TURNOVER.
(2008) 16 KTR 119T.K.M.HUSSAIN & ANOTHER Vs.STATE OF KERALATHE STATE HAS EMPOWERED THE COMMISSIONER TO ISSUE APPROPRIATE CIRCULARS TO MAINTAIN UNIFORMITY IN THE PROCEDURE FOR THE PURPOSE OF QUANTIFICATION OF TAX & PROCEDURE FOR LEVYING TAX ON CERTAIN TRANSACTIONS. SECTION 9(2) OF THE CST ACT ALSO EMPOWER COMMISSIONER TO EXERCISE THIS POWER.
(2008) 16 KTR 171M/s.PIPE DISTRIBUTORS Vs. CTOFORM No.9 IS A COMMON FORM FOR A CREDIT NOTE / DEBIT NOTE & IT IS A STATUTORILY REQUIREMENT PRESCRIBED UNDER RULE 59 OF THE KVAT RULES.
(2011) 19KTR 109JAINULAVUDHEEN Vs STATE OF KERALADealer attempting to camouflage sale of "spare parts" as sale of "scrap" based on weight is an attempt to evade tax.


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