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3 judgments · newest first · showing 1–3
The petitioners challenged the Kerala Sales Tax authorities on the taxability of lottery tickets, arguing that they should be treated as "goods" under the sales tax statutes. The Supreme Court examined whether a lottery ticket, which is merely a paper evidencing a chance to win a prize, falls within …
Marikar Motors Ltd., a dealer in motor trucks, sold vehicles on a hire‑purchase basis where the agreement stipulated a two‑year period and an option to purchase at the end. The dispute before the Supreme Court concerned when, for purposes of the Kerala Sales Tax Act, a sale is deemed to occur – …
The Supreme Court examined the validity of purchase‑tax provisions in the sales‑tax statutes of Punjab, Tamil Nadu, Kerala, West Bengal and Bombay, which imposed tax on goods purchased for manufacture when the finished goods were dispatched out of the state without a sale. Dealers challenged these …
