Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Sales Tax |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Kerala General Sales Tax Act, 1963 (15 of 1963) Central Sales Tax Act, 1956 (74 of 1956) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Sales Tax Act, 1956. Sections 6(1-A), 8, 9: Tax on sale of goods in inter-state trade Liability of dealer-Rate of tax-Whether applicable under the local Act at the particular point of time. Kerala General Sales Tax Act, 1963 [1] Kerala Additional Sales Tax Act, 1978 : Additional levy imposed under the 1978 Act--Whether amounts to amending the Sales tax Act-Such levy-Whether could be applied to interstate sales. The Kerala Additional Sales Tax Act, 1978 sought to impose an additional sales tax at 10% of the rate of tax already imposed under the Kerala General Sales Tax Act, 1963, on all taxable sales and purchases in the State. The assessees challenged before the High Court, the levy of additional sales tax in respect of their inter-state sales on the ground that the said levy could not be considered as a levy under the sales tax law of the appropriate State within the meaning of Section 8(2-A) of the Central Sales Tax Act, and for the purpose of levying Central Sales Tax only the rate of tax as per the original Kerala General Sales Tax Act, 1963 shall be taken into account. It was also contended that the rate of tax on interstate sales payable under Section 8 of the Central Sales Tax Act cannot be increased by any amendment or legislation by the State. The High Court having upheld the challenge, the State has preferred the present appeals by special leave. On the question whether the additional tax levied could also be considered as sales tax under the Sales tax law of the State, for the purpose of Central Sales Tax levy. |
Judge | Hon'ble Mr. Justice V. Ramaswami (No. 2) |
Neutral Citation | 1992 INSC 10 |
Petitioner | Deputy Commissioner Of Sales Tax Etc. Etc. |
Respondent | Aysha Hosiery Factory (p) Ltd. Etc. Etc. |
SCR | [1992] 1 S.C.R. 140 |
Judgement Date | 1992-01-16 |
Case Number | 4042 |
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