Kerala General Sales Tax Act

Mohan Breweries purchased empty bottles from unregistered dealers for bottling its beer and IMFL. The revenue argued that the purchase turnover of these bottles was liable to purchase tax under Section 7-A of the Tamil Nadu General Sales Tax Act, 1959, while the assessee claimed exemption based on earlier Clarification…

The Commissioner of Commercial Taxes of Kerala challenged a penalty of Rs.86 lakh imposed on K.T.C. Automobiles for allegedly evading Kerala sales tax by registering 263 cars sold from its Mahe branch under the Pondicherry Sales Tax Act. The High Court set aside the penalty, holding that the sale was completed at Mahe …

The respondent, Padinjara Kara Agencies, had purchased goods before 30 June 1974 and later sold them in inter‑state trade. The Kerala General Sales Tax Act increased the purchase tax rate from 3% to 5% effective 1 July 1974. The issue before the Supreme Court was whether the respondent could be taxed on those pre‑June …

The appellant, Shiphy International, purchased fresh frog legs, cleaned them and froze them to prevent decay, and then exported the frozen legs, claiming exemption under Section 5(3) of the Central Sales Tax Act, 1956. The State argued that freezing altered the nature of the goods, so the exemption should not apply. Th…

The assessee, a registered dealer under the Kerala General Sales Tax Act, purchased coconut husks and converted them into coconut fibre, claiming that no manufacturing process was involved and thus the purchase value should not be taxed under Section 5A. The Sales Tax Officer and appellate authority disagreed, assessin…

The Supreme Court examined whether the freely transferable "replenishment licences" (R.E.P. licences) and later "Exim Scrips" issued under the Imports and Exports (Control) Act, 1947 constitute "goods" for the purpose of state sales‑tax statutes. The Court held that these licences have an independent market value, are …