Kerala General Sales Tax Rules, 1963

Maruti Wire Industries Pvt Ltd supplied imported tallow to Tata Oil Mills but failed to file a return of turnover under the Kerala General Sales Tax Act, 1963. The Sales Tax Officer assessed the tax, which was paid, and later demanded penal interest under Section 23(3) for the period from the due date of the return to …

IFB Industries Ltd., a manufacturer of home appliances, offered trade discounts to its dealers, some of which were granted through credit notes after sales targets were met. The dispute centered on whether such discounts, not shown on the original sales invoice, could be deducted from taxable turnover under Rule 9(a) o…

KAIL Ltd., a dealer of home appliances in Kerala, purchased goods from its holding company Videocon International Ltd. and marketed them under the brand name "Sansui". The company claimed a second‑sale exemption under the Kerala General Sales Tax Act, 1963, arguing that it was not the holder of the Sansui trademark. Th…

The State of Kerala appealed against the High Court's decision in a dispute with Jay Engineering Works Ltd. concerning the timing of a claim for deduction under Rule 9(b)(i) of the Kerala General Sales Tax Rules, 1963 for goods returned by purchasers. The Supreme Court examined whether such a deduction should be claime…

The appellant, the Kerala Department of Sales Tax, challenged Motor Industries' claim of deductions under Rule 9(a) for a "service discount" and under Rule 9(b)(i) for sales returns in the assessment year 1973-74. The Deputy Commissioner had allowed the service discount deduction but limited the sales‑return deduction,…

The Supreme Court examined whether an Official Liquidator, appointed to wind up Premier Cable Company Ltd., qualifies as a "dealer" under the Kerala General Sales Tax Act, 1963 and consequently bears sales tax liability on the auction sale of the company's assets. The Court held that the liquidator, by stepping into th…