Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1963: s. ·3(1A)(c) Kera/a General Sales Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Kerala General Sales Tax Act, 1963 (15 of 1963) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Kera/a General Sales Tax Act, 1963:s. ·3(1A)(c) and First Schedule, Entry 110 - Rubber - Power of Board of Revenue to grant administrative relief - Assessee purchasing field latex in Kera/a, processing it into centrifuged latex in its factories in Tamil Nadu and selling the same - Circular No. 16198 issued by Board of Revenue allowing exemption under 1963 Act and Central Sales Tax Act, 1956, treating field latex and centrifuged latex as one and the same commodity under Entry 110-A.O. on the basis of a judgment of High Court reopening assessments on the ground that purchase turnover of field latex and sales turnover of centrifuged latex had escaped assessment- Writ petition by assessee challenging assessment orders as contrary to Circular No. 16198 - Plea of Department that circular was violative of Entry 110 of First Schedule to 1963 Act and power to grant exemption was conferred on Government and not on the Board - HELD: Circulars issued by the Board by exercising statutory powers u/s 3(1A){c), being statutory in nature, are binding on all authorities administering tax department and are to be respected by the officers working under the supervision of the Board as long as the said circulars remain in force - Approach of A.O. in re-opening completed assessment opining that circulars No. 16198 was not binding is uosustainable in Jaw- Field latex and centrifuged latex, even if assumed to be two different items of taxation under 1963 Act, double taxation avoidance comes within domain of Board of Revenue - It was open to Board u/s 3(1A) to grant administrative relief by CircularNo. 16198 if it was of opinion that treating field latex and centrifuged latex as two distinct items could result in double taxation - Tax Administration - Circulars issued by Board of Revenue - Binding nature of - Double taxation avoidance. |
Judge | Honble Mr. Justice S.H. Kapadia |
Neutral Citation | 2008 INSC 158 |
Petitioner | State Of Kerala & Ors. |
Respondent | M/s Kurian Abraham Pvt. Ltd. & Anr. |
SCR | [2008] 2 S.C.R. 620 |
Judgement Date | 2008-02-08 |
Case Number | 7965-7966 |
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