IMPORTANTPurchase Tax - The fact that the bottles in question are subject to sales tax when sold as liquor containers does not exempt them from purchase tax liability. The imposition of sales tax at the time of sale does not remove these items from the scope of purchase tax.A. Tamil Nadu General Sal...

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PANDURANG GANPATI CHAUGULE vs. VISHWASRAO PATIL MURGUD SAHAKARI BANK LIMITED

Judgement Date : may/2020, Citation : 2020 Latest Caselaw 356 SC

Headnote :

CRUCIALThe recovery process outlined in Section 13 of the SARFAESI Act applies to Cooperative Banks.The Reserve Bank of India exercises significant and comprehensive control over primary credit societies engaged in banking activities.Co-operative banks, whether established under State legislation or...

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State of Kerala and Others Vs. Fr. William Fernandez Etc. Etc. [OCTOBER 09, 2017]

Judgement Date : october/2017, Citation : 2017 Latest Caselaw 736 SC

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Commissioner Central Excise, Bangalore Vs. M/s. United Spirits Ltd. & ANR. [January 05, 2017]

Judgement Date : january/2017, Citation : 2017 Latest Caselaw 26 SC

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Uco Bank and ANR. Vs. Dipak Debbarma & Ors. [NOVEMBER 25, 2016]

Judgement Date : november/2016, Citation : 2016 Latest Caselaw 840 SC

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KAIL Ltd. (Formerly Kitchen Appliances India Ltd.) Vs. State of Kerala Represented thrgh. Jt. Commr. (Law) [OCTOBER 26, 2016]

Judgement Date : october/2016, Citation : 2016 Latest Caselaw 770 SC

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Cardamom Marketing Corporation & ANR. Vs State of Kerala & Ors. [September 01, 2016]

Judgement Date : september/2016, Citation : 2016 Latest Caselaw 632 SC

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State of Madhya Pradesh Vs. Marico Industries Ltd. [July 22, 2016]

Judgement Date : july/2016, Citation : 2016 Latest Caselaw 514 SC

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M/s Cochin Port Trust Vs. State of Kerala [April 22, 2015]

Judgement Date : april/2015, Citation : 2015 Latest Caselaw 316 SC

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Assitant Commissioner, Ernakulam Vs. Hindustan Urban Infrastructure Ltd. and Ors. [JANUARY 13, 2015]

Judgement Date : january/2015, Citation : 2015 Latest Caselaw 30 SC

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State of Rajasthan and others Vs. M/s. Basant Agrotech (India) Ltd. [December 06, 2013]

Judgement Date : december/2013, Citation : 2013 Latest Caselaw 850 SC

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Bank of Maharashtra Vs. Pandurang Keshav Gorwardkar & Ors. [MAY 7, 2013]

Judgement Date : may/2013, Citation : 2013 Latest Caselaw 366 SC

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M/S. Ladli Construction Co. (P) Ltd. Vs. Punjab Police Housing Corpn. Ltd. & Ors. [February 23, 2012]

Judgement Date : february/2012, Citation : 2012 Latest Caselaw 136 SC

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State of Karnataka Vs. Azad Coach Builders Pvt. Ltd. & ANR. [2010] INSC 743 (14 September 2010)

Judgement Date : september/2010, Citation : 2010 Latest Caselaw 677 SC

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Baby Varghese Vs. State of Kerala [2008] INSC 1270 (1 August 2008)

Judgement Date : august/2008, Citation : 2008 Latest Caselaw 633 SC

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M/S.Yasha Overseas Vs. Commissioner of Sales Tax & Ors [2008] INSC 818 (6 May 2008)

Judgement Date : may/2008, Citation : 2008 Latest Caselaw 451 SC

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State of Kerala & Ors Vs. M/S Kurian Abraham Pvt. Ltd. & ANR [2008] INSC 161 (8 February 2008)

Judgement Date : february/2008, Citation : 2008 Latest Caselaw 142 SC

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State of U.P. and Others Vs. M/S. P.N.C. Construction Co. Ltd. & Others [2007] Insc 814 (8 August 2007)

Judgement Date : august/2007, Citation : 2007 Latest Caselaw 612 SC

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M/S. Master Cables Pvt. Ltd Vs. State uf Kerala [2007] Insc 531 (9 May 2007)

Judgement Date : may/2007, Citation : 2007 Latest Caselaw 414 SC

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Federal Bank Ltd. & Ors Vs. State of Kerala & Ors [2007] Insc 312 (21 March 2007)

Judgement Date : march/2007, Citation : 2007 Latest Caselaw 254 SC

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M/S. Peekay Re-Rolling Mills (P) Ltd Vs. The Assistant Commissioner & Anr [2007] Insc 309 (20 March 2007)

Judgement Date : march/2007, Citation : 2007 Latest Caselaw 251 SC

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Mrf Ltd., Kottayam Vs. Assistant Commissioner (Assessment) Sales Tax & Ors [2006] Insc 605 (21 September 2006)

Judgement Date : september/2006, Citation : 2006 Latest Caselaw 605 SC

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State of Kerala Vs. M/S. Vattukalam Chemicals Industries [2001] INSC 410 (23 August 2001)

Judgement Date : august/2001, Citation : 2001 Latest Caselaw 410 SC

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Maruti Wire Inds. Pvt. Ltd. Vs. S.T.O., Ist Circle, Mattancherry & Ors [2001] INSC 175 (27 March 2001)

Judgement Date : march/2001, Citation : 2001 Latest Caselaw 175 SC

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State of Kerala & Ors Vs. M/S Travancore Chemicals & Manufacturing Co. [1998] INSC 529 (11 November 1998)

Judgement Date : november/1998, Citation : 1998 Latest Caselaw 529 SC

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State of Kerala Vs. M/S Madras Rubber Factory Ltd. [1997] INSC 951 (19 December 1997)

Judgement Date : december/1997, Citation : 1997 Latest Caselaw 867 SC

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Premier Breweries Vs. State of Kerala [1997] INSC 948 (18 December 1997)

Judgement Date : december/1997, Citation : 1997 Latest Caselaw 864 SC

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K. Gopinathan Nair & Vs. State of Kerala [1997] INSC 325 (21 March 1997)

Judgement Date : march/1997, Citation : 1997 Latest Caselaw 295 SC

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Vijayalaxmi Cashew Company & Ors Vs. The Deputy Commercial Tax Officer & ANR [1995] INSC 853 (15 December 1995)

Judgement Date : december/1995, Citation : 1995 Latest Caselaw 768 SC

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Deputy Commissioner of Sales Tax Vs. Aysha Hosiery Factory (P) Ltd. [1992] INSC 12 (16 January 1992)

Judgement Date : january/1992, Citation : 1992 Latest Caselaw 12 SC

Headnote :

The Kerala Additional Sales Tax Act of 1978 aimed to introduce an extra sales tax of 10% on top of the existing tax rate established by the Kerala General Sales Tax Act of 1963, applicable to all taxable sales and purchases within the State.The assessees contested the imposition of this additional s...

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Kerala Hotel & Restaurant Association & Ors etc. Vs. State of Kerala & Ors [1990] INSC 53 (21 February 1990)

Judgement Date : february/1990, Citation : 1990 Latest Caselaw 53 SC

Headnote :

The constitutional validity of similar provisions in the states of Kerala and Tamil Nadu, which impose a sales tax on cooked food sold exclusively in luxury hotels while exempting modest eateries, was contested by several hoteliers in both states. They argued that this constituted hostile discrimina...

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Cardamom Planters Association Bodinayakanur Vs. Deputy Commissioner of Sales Tax (Law) Board of Revenue (Tax [1989] NSC 226 (7 August 1989)

Judgement Date : august/1989, Citation : 1989 Latest Caselaw 226 SC

Headnote :

The appellant, a Society registered under the Societies Registration Act, consists of cardamom growers in Kerala. The Society operates as an auctioneer under a license granted by the Cardamom Act (Act 42 of 1965) and the Cardamom (Licensing and Marketing) Rules, 1977, which stipulates that it can ch...

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Gujarat Steel Tubes Ltd. Vs. State of Kerala & Ors [1989] INSC 181 (5 May 1989)

Judgement Date : may/1989, Citation : 1989 Latest Caselaw 181 SC

Headnote :

The appellant company was engaged in the production and sale of black and galvanized steel tubes and pipes. During the assessment proceedings for the fiscal years 1982-83 and 1983-84 under the Kerala General Sales Tax Act, 1963, the appellant argued that the galvanized pipes it manufactured were cla...

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State of Tamil Nadu Vs. Anandam Viswanathan [1989] INSC 26 (24 January 1989)

Judgement Date : january/1989, Citation : 1989 Latest Caselaw 26 SC

Headnote :

The respondent had entered into agreements with universities and other educational institutions for the printing of question papers. In the demand notes prepared, the respondent detailed the charges for printing, block creation, packing, handling, delivery, postage, as well as the costs of paper and...

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Alwaye Agencies Vs. Dy. Commissioner of Agricultural Income-Tax And Sales Tax [1988] INSC 138 (4 May 1988)

Judgement Date : may/1988, Citation : 1988 Latest Caselaw 138 SC

Headnote :

This appeal originated from a case involving the Kerala General Sales Tax Act. The assessee firm had been designated as a distributor by Travancore Cochin Chemicals Ltd. (the \"company\") to sell their products under a specific agreement. During the assessment of the firm for the fiscal year 1967-68...

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Deputy Commissioner of Sales Tax (Law) Vs. N. Kannan Nair & Ors [1988] INSC 98 (8 April 1988)

Judgement Date : april/1988, Citation : 1988 Latest Caselaw 98 SC

Headnote :

The respondent-assessee, a contractor for the Public Works Department (P.W.D.), had undertaken various contract works for road repairs.The assessee was assessed on the turnover from the purchase of materials such as sand and bricks, which were utilized in the execution of the projects. This assessme...

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Deputy Commissioner of Sales Tax (Law), Board of Revenue Vs. Thomas Stephen & Co. Ltd. [1988] INSC 73 (14 March 1988)

Judgement Date : march/1988, Citation : 1988 Latest Caselaw 73 SC

Headnote :

Section 5A(1) of the Kerala General Sales Tax Act, 1963 mandates that a dealer must pay purchase tax on taxable goods acquired under conditions where no tax is due, if he (a) uses those goods in the production of other goods for sale or otherwise, (b) disposes of those goods in any manner other than...

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Pournami Oil Mills, Vs. State of Kerala & ANR [1986] INSC 275 (19 December 1986)

Judgement Date : december/1986, Citation : 1986 Latest Caselaw 275 SC

Headnote :

Section 10 of the Kerala General Sales Tax Act, 1963 grants the Government the authority to provide exemptions or reductions in tax rates, either for future or past transactions, in the interest of the public.To promote industrialization, the State Government issued an order on April 11, 1979, offer...

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Deputy Commissioner of Sales Tax Vs. A.B. Ismail [1986] INSC 78 (15 April 1986)

Judgement Date : april/1986, Citation : 1986 Latest Caselaw 78 SC

Headnote :

Section 5-A(1)(a) of the Kerala General Sales Tax Act, 1963 stipulates the imposition of purchase tax on the purchase turnover of a dealer who acquires goods, which are taxable under the Act, in situations where no tax is due under section 5, and subsequently uses those goods in the production of ot...

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Bakul Cashew Co. & Ors Vs. Sales Tax Officer Quilon & ANR [1986] INSC 38 (12 March 1986)

Judgement Date : march/1986, Citation : 1986 Latest Caselaw 38 SC

Headnote :

The appellants are cashew processors who own and/or operate cashew factories, where approximately 80% of the raw nuts processed were imported from African countries during the relevant period. The importation of these raw nuts was managed through the Cashew Corporation of India, which allocated them...

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Deputy Commissioner of Sales-Tax, (Law) Board of Revenue Vs. Messrs K. Kelukutty [1985] INSC120 (3 May 1985)

Judgement Date : may/1985, Citation : 1985 Latest Caselaw 120 SC

Headnote :

The appellant in this case was a partnership firm engaged in the timber trade, consisting of six partners. It submitted its taxable turnover returns for the assessment years 1968-69 and 1969-70 in accordance with the Kerala General Sales Tax Act, 1963, and the Sales Tax Officer completed the assessm...

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Deputy Commissioner of Sales Tax (Law) Vs. Motor Industries Co. [1983] INSC 13 (18 February 1983)

Judgement Date : february/1983, Citation : 1983 Latest Caselaw 13 SC

Headnote :

The respondent was an assessee under the Kerala General Sales Tax Act, 1963. For the assessment year 1973-74, it sought exemptions for a \'service discount\' under rule 9(a) and an amount of Rs. 982.83 for \'sales returns\' under rule 9(b)(i) of the Kerala General Sales Tax Rules, 1963. The Assistan...

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Deputy Commissioner of Sales Tax (Law) Board of Revenue Vs. G.S. Pai & Co [1979] INSC 208 (15 October 1979)

Judgement Date : october/1979, Citation : 1979 Latest Caselaw 208 SC

Headnote :

The inquiries are (1) whether the gold ornaments and other items acquired by the assessee are classified as \"Bullion and specie\" as defined in Entry 56 of the First Schedule of the Kerala General Sales Tax Act of 1956, and (2) the tax implications regarding the sales turnover of G.I. Pipes sold by...

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State of Kerala Vs. M/S. Vijaya Stores [1978] INSC 153 (1 September 1978)

Judgement Date : september/1978, Citation : 1978 Latest Caselaw 153 SC

Headnote :

The Sales Tax officer added 10% to the admitted turnover based on the finding that 50% of the transactions noted in a rough notebook, which were seized by the Inspecting officer from the firm\'s Head office, were not recorded in the regular books of accounts maintained by the assessee.Upon appeal, t...

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State Kerala Vs. K.T. Shaduli Yusuff [1977] INSC 86 (15 March 1977)

Judgement Date : march/1977, Citation : 1977 Latest Caselaw 86 SC

Headnote :

Section 17(3) of the Kerala General Sales Tax Act of 1963 states that if the return submitted by a taxpayer is found to be incorrect or incomplete, the assessing authority has the discretion to assess the dealer based on its best judgment. The proviso to this subsection mandates that before any acti...

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Sales Tax Officer, Special Circle, Ernakulam & ANR Vs. Tata Oil Mills Co. Ltd. [1975] INSC 145 (29 July 1975)

Judgement Date : july/1975, Citation : 1975 Latest Caselaw 143 SC

Headnote :

According to rule 9(1) of the Kerala General Sales-tax Rules established under the Kerala General Sales-tax Act of 1963, when calculating a dealer\'s taxable turnover, any excise duty paid by the dealer to either the Government of Kerala or the Central Government for the goods sold must be deducted....

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State of Kerala Vs. South India Corporation (P) Ltd. [1971] INSC 98 (29 March 1971)

Judgement Date : march/1971, Citation : 1971 Latest Caselaw 98 SC

Headnote :

Before January 26, 1950, the State of Travancore and Cochin possessed full legislative powers, and under the Travancore General Sales Tax Act of 1948 and the Cochin General Sales Tax Act of 1945 (amended in 1948), they imposed sales tax on works contracts. Following the merger of these two states in...

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Dy. Commissioner of Agricultural Income Tax, and Sales Tax Vs. M/S. Palampadam Plantations Ltd., Kottayam [1969] INSC 33 (12 February 1969)

Judgement Date : february/1969, Citation : 1969 Latest Caselaw 33 SC

Headnote :

If an individual owns and manages a private forest and sells trees that have grown naturally without any intervention for their cultivation or uprooting, they do not qualify as a \'dealer\' under section 2(viii) of the Kerala General Sales Tax Act, 1963. To meet the definition, a person must sell go...

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State Bare Acts

Andhra Pradesh State Laws 362 Arunachal Pradesh State Laws 77 Assam State Laws 302 Bihar State Laws 525 Chandigarh Local Acts 30 Chhattisgarh State Laws 148 Delhi Local Laws 320 Goa State Laws 216 Gujarat State Laws 405 Haryana State Laws 492 Himachal Pradesh State Laws 306 Jammu and Kashmir State Laws 344 Jharkhand State Laws 284 Karnataka State Laws 263 Kerala State Laws 310 Madhya Pradesh State Laws 553 Maharashtra State Laws 862 Manipur State Laws 68 Mizoram State Laws 84 Nagaland State Laws 104 Odisha State Laws 731 Puducherry State Laws 108 Punjab State Laws 669 Rajasthan State Laws 730 Sikkim State Laws 107 Tamil Nadu State Laws 693 Telangana State Laws 32 Tripura State Laws 87 UP State Laws 914 Uttarakhand State Laws 131 West Bengal State Laws 738

Central Acts Categories

Supreme Court (SC) Judgements on Kerala General Sales Tax Act, 1963

List of Judgements

C.T. Kochouseph Vs. State of Kerala and Anr. Etc.

Tata Motors Ltd.Vs. The Deputy Commissioner of Commercial Taxes(SPL) &amp; Anr.

Trimurthi Fragrances Pvt. Ltd. through its Director Shri Pradeep Kumar Agrawal Vs. Govt. of N.C.T of Delhi through its Principal Secretary (Finance) &amp; Ors.

Heinz India Ltd. Vs. State of Kerela

State of Himachal Pradesh and Other vs The Recovery Officer, Debt Recovery Tribunal

Kotak Mahindra Bank Ltd. Vs. Girnar Corrugators Pvt. Ltd.

Kotak Mahindra Bank Limited Vs. Girnar Corrugators Pvt. Ltd. &amp; Ors.

State of Jharkhand and Ors. Vs. Linde India Ltd. and Anr.

M/s. Trimurthi Fragrances (P) Ltd. through its Director Shri Pradeep Kumar Agrawal Vs. Government of N.C.T. of Delhi through its Principal Secretary (Finance)

Augustan Textile Colours Ltd. (Now Augustan Textile Colours Pvt. Ltd.) Vs. Director of Industries

Kerala State Beverages Manufacturing &amp; Marketing Corporation Ltd. Vs. The Assistant Commissioner of Income Tax Circle 1 (1)

Bharath Booshan Aggarwal Vs. State of Kerala

COMMERCIAL TAX OFFICER AND ANR. vs. MOHAN BREWARIES AND DISTRILLERIES LIMITED

PANDURANG GANPATI CHAUGULE vs. VISHWASRAO PATIL MURGUD SAHAKARI BANK LIMITED

State of Kerala and Others Vs. Fr. William Fernandez Etc. Etc. [OCTOBER 09, 2017]

Commissioner Central Excise, Bangalore Vs. M/s. United Spirits Ltd. & ANR. [January 05, 2017]

Uco Bank and ANR. Vs. Dipak Debbarma & Ors. [NOVEMBER 25, 2016]

KAIL Ltd. (Formerly Kitchen Appliances India Ltd.) Vs. State of Kerala Represented thrgh. Jt. Commr. (Law) [OCTOBER 26, 2016]

Cardamom Marketing Corporation & ANR. Vs State of Kerala & Ors. [September 01, 2016]

State of Madhya Pradesh Vs. Marico Industries Ltd. [July 22, 2016]

M/s Cochin Port Trust Vs. State of Kerala [April 22, 2015]

Assitant Commissioner, Ernakulam Vs. Hindustan Urban Infrastructure Ltd. and Ors. [JANUARY 13, 2015]

State of Rajasthan and others Vs. M/s. Basant Agrotech (India) Ltd. [December 06, 2013]

Bank of Maharashtra Vs. Pandurang Keshav Gorwardkar & Ors. [MAY 7, 2013]

M/S. Ladli Construction Co. (P) Ltd. Vs. Punjab Police Housing Corpn. Ltd. & Ors. [February 23, 2012]

State of Karnataka Vs. Azad Coach Builders Pvt. Ltd. & ANR. [2010] INSC 743 (14 September 2010)

Baby Varghese Vs. State of Kerala [2008] INSC 1270 (1 August 2008)

M/S.Yasha Overseas Vs. Commissioner of Sales Tax & Ors [2008] INSC 818 (6 May 2008)

State of Kerala & Ors Vs. M/S Kurian Abraham Pvt. Ltd. & ANR [2008] INSC 161 (8 February 2008)

State of U.P. and Others Vs. M/S. P.N.C. Construction Co. Ltd. & Others [2007] Insc 814 (8 August 2007)

M/S. Master Cables Pvt. Ltd Vs. State uf Kerala [2007] Insc 531 (9 May 2007)

Federal Bank Ltd. & Ors Vs. State of Kerala & Ors [2007] Insc 312 (21 March 2007)

M/S. Peekay Re-Rolling Mills (P) Ltd Vs. The Assistant Commissioner & Anr [2007] Insc 309 (20 March 2007)

Mrf Ltd., Kottayam Vs. Assistant Commissioner (Assessment) Sales Tax & Ors [2006] Insc 605 (21 September 2006)

State of Kerala Vs. M/S. Vattukalam Chemicals Industries [2001] INSC 410 (23 August 2001)

Maruti Wire Inds. Pvt. Ltd. Vs. S.T.O., Ist Circle, Mattancherry & Ors [2001] INSC 175 (27 March 2001)

State of Kerala & Ors Vs. M/S Travancore Chemicals & Manufacturing Co. [1998] INSC 529 (11 November 1998)

State of Kerala Vs. M/S Madras Rubber Factory Ltd. [1997] INSC 951 (19 December 1997)

Premier Breweries Vs. State of Kerala [1997] INSC 948 (18 December 1997)

K. Gopinathan Nair & Vs. State of Kerala [1997] INSC 325 (21 March 1997)

Vijayalaxmi Cashew Company & Ors Vs. The Deputy Commercial Tax Officer & ANR [1995] INSC 853 (15 December 1995)

Deputy Commissioner of Sales Tax Vs. Aysha Hosiery Factory (P) Ltd. [1992] INSC 12 (16 January 1992)

Kerala Hotel &amp; Restaurant Association &amp; Ors etc. Vs. State of Kerala &amp; Ors [1990] INSC 53 (21 February 1990)

Cardamom Planters Association Bodinayakanur Vs. Deputy Commissioner of Sales Tax (Law) Board of Revenue (Tax [1989] NSC 226 (7 August 1989)

Gujarat Steel Tubes Ltd. Vs. State of Kerala &amp; Ors [1989] INSC 181 (5 May 1989)

State of Tamil Nadu Vs. Anandam Viswanathan [1989] INSC 26 (24 January 1989)

Alwaye Agencies Vs. Dy. Commissioner of Agricultural Income-Tax And Sales Tax [1988] INSC 138 (4 May 1988)

Deputy Commissioner of Sales Tax (Law) Vs. N. Kannan Nair &amp; Ors [1988] INSC 98 (8 April 1988)

Deputy Commissioner of Sales Tax (Law), Board of Revenue Vs. Thomas Stephen &amp; Co. Ltd. [1988] INSC 73 (14 March 1988)

Pournami Oil Mills, Vs. State of Kerala &amp; ANR [1986] INSC 275 (19 December 1986)

Deputy Commissioner of Sales Tax Vs. A.B. Ismail [1986] INSC 78 (15 April 1986)

Bakul Cashew Co. &amp; Ors Vs. Sales Tax Officer Quilon &amp; ANR [1986] INSC 38 (12 March 1986)

Deputy Commissioner of Sales-Tax, (Law) Board of Revenue Vs. Messrs K. Kelukutty [1985] INSC120 (3 May 1985)

Deputy Commissioner of Sales Tax (Law) Vs. Motor Industries Co. [1983] INSC 13 (18 February 1983)

Deputy Commissioner of Sales Tax (Law) Board of Revenue Vs. G.S. Pai &amp; Co [1979] INSC 208 (15 October 1979)

State of Kerala Vs. M/S. Vijaya Stores [1978] INSC 153 (1 September 1978)

State Kerala Vs. K.T. Shaduli Yusuff [1977] INSC 86 (15 March 1977)

Sales Tax Officer, Special Circle, Ernakulam &amp; ANR Vs. Tata Oil Mills Co. Ltd. [1975] INSC 145 (29 July 1975)

State of Kerala Vs. South India Corporation (P) Ltd. [1971] INSC 98 (29 March 1971)

Dy. Commissioner of Agricultural Income Tax, and Sales Tax Vs. M/S. Palampadam Plantations Ltd., Kottayam [1969] INSC 33 (12 February 1969)

State Bare Acts

Tata Motors Ltd.Vs. The Deputy Commissioner of Commercial Taxes(SPL) & Anr.

Trimurthi Fragrances Pvt. Ltd. through its Director Shri Pradeep Kumar Agrawal Vs. Govt. of N.C.T of Delhi through its Principal Secretary (Finance) & Ors.

Kotak Mahindra Bank Limited Vs. Girnar Corrugators Pvt. Ltd. & Ors.

Kerala State Beverages Manufacturing & Marketing Corporation Ltd. Vs. The Assistant Commissioner of Income Tax Circle 1 (1)

Kerala Hotel & Restaurant Association & Ors etc. Vs. State of Kerala & Ors [1990] INSC 53 (21 February 1990)

Gujarat Steel Tubes Ltd. Vs. State of Kerala & Ors [1989] INSC 181 (5 May 1989)

Deputy Commissioner of Sales Tax (Law) Vs. N. Kannan Nair & Ors [1988] INSC 98 (8 April 1988)

Deputy Commissioner of Sales Tax (Law), Board of Revenue Vs. Thomas Stephen & Co. Ltd. [1988] INSC 73 (14 March 1988)

Pournami Oil Mills, Vs. State of Kerala & ANR [1986] INSC 275 (19 December 1986)

Bakul Cashew Co. & Ors Vs. Sales Tax Officer Quilon & ANR [1986] INSC 38 (12 March 1986)

Deputy Commissioner of Sales Tax (Law) Board of Revenue Vs. G.S. Pai & Co [1979] INSC 208 (15 October 1979)

Sales Tax Officer, Special Circle, Ernakulam & ANR Vs. Tata Oil Mills Co. Ltd. [1975] INSC 145 (29 July 1975)