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3 Supreme Court judgments cite this Act.
Pepsico India Holdings Ltd. sought to set up a medium‑scale soft‑drink plant in Kerala relying on a 1993 state policy that exempted new industrial units from sales tax for seven years. The company obtained assurances from KSIDC and the State Industries Department that it would receive the exemption, entered a lease, pa…
The Cardamom Planters Association, a society registered under the Societies Registration Act, acted as a commission agent/auctioneer for cardamom growers, collecting a 1% commission on sales. It was assessed for sales tax and a surcharge under the Kerala General Sales Tax Act, 1963 and the Kerala (Surcharge on Taxes) A…
The Kerala State Beverages Manufacturing & Marketing Corporation Ltd (KSBC), a state‑owned liquor undertaking, challenged the disallowance of various levies under Section 40(a)(iib) of the Income‑Tax Act, 1961. The issues were whether the gallonage fee, licence fee and shop‑rental (kist) for FL‑9 and FL‑1 licences are …
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