REGENT COMPUTRONICS PVT. LTD.

VARKISONS ENGINEERS Appellant

V/S

STATE OF KERALA Respondents

Referred Judgements :-

COMMISSIONER OF INCOME TAX WEST BENGAL VS. ISTHMIAN STEAMSHIP [REFERRED TO]
COMMISSIONER OF SALES TAX U P VS. MODI SUGAR MILLS LIMITED [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SCINDIA STEAM NAVIGATION COMPANY LIMITED [REFERRED TO]
KARIMTHARUVI TEA ESTATE LIMITED VS. STATE OF KERALA [REFERRED TO]
STATE OF KERALA VS. BUILDERS ASSOCIATION OF INDIA [REFERRED TO]
MATHURAM AGRAWAL VS. STATE OF MADHYA PRADESH [REFERRED TO]
MYCON CONSTRUCTION LIMITED VS. STATE OF KARNATAKA [REFERRED TO]
STATE OF KERALA VS. ALEX GEORGE [REFERRED TO]
SCINDIA STEAM NAVIGATION COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]

JUDGEMENT

(1.) Leave granted.

(2.) Appellant-M/s. Varkisons Engineers is a partnership firm having its crushing unit at Kadiyiruppu, Kolenchery, Ernakulam District. It is a registered dealer under the Kerala General Sales Tax Act, 1963 (for short, the KGST Act) as well as the Central Sales Tax Act, 1956.

(3.) In lieu of payment of tax under Section 5(1) of the KGST Act for the Assessment Year 2001-2002, appellant opted to pay turnover tax under Section 7 which provides for payment of tax at the compounded rate. In short, the appellant opted for an alternate method of taxation provided for by Section 7 of the KGST Act.

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VARKISONS ENGINEERS Vs. STATE OF KERALA

Referred Judgements :-

JUDGEMENT

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