REGENT COMPUTRONICS PVT. LTD.

A.SRINIVASA PAI Appellant

V/S

SALES TAX APPELLATE TRIBUNAL, TRIVANDRUM Respondents

Referred Judgements :-

ROBINSON V. GRAVES [REFERRED TO]
NIZAM SUGAR FACTORY LTD. V. COMMR. OF SALES TAX HYDERABAD [REFERRED TO]
NIMAR COTTON PRESS,KHANDWA V. SALES TAX OFFICER,KHANDWA [REFERRED TO]
STATE OF MADRAS VS. CANNON DUNKERLEY AND CO MADRAS LIMITED [REFERRED TO]
MOHANLAL JOGANI RICE AND ATTA MILLS VS. STATE OF ASSAM [REFERRED TO]
A S Krishna AND Co Guntur VS. State of Andhra [REFERRED TO]
B V HANUMANTHA RAO VS. STATE OF ANDHRA [REFERRED TO]
JAIKISHAN GOPIKISHAN VS. COMMISSIONER SALES-TAX [REFERRED TO]
GOVINDRAM RAMPRASAD VS. ASSESSING AUTHORITY SALES TAX [REFERRED TO]
VARASUKI AND COMPANY VS. PROVINCE OF MADRAS [REFERRED TO]
INDIAN LEAF TOBACCO DEVELOPMENT COMPANY LIMITED VS. STATE OF MADRAS NOW ANDHRA [REFERRED TO]
SUNDARAM MOTORS PRIVATE VS. STATE OF MADRAS [REFERRED TO]
KRISHNA ROLLER FLOUR MILLS VS. STATE OF PUNJAB [REFERRED TO]

JUDGEMENT

(1.) These are petitions under S.15-B of the General Sales Tax Act, 1125. They seek a revision of the orders of the Sales Tax Appellate Tribunal, Trivandrum, in Appeal

(2.) The question for determination in both the cases is whether when bags of rice are sold the gunny bags concerned attract sales tax under the General Sales Tax Act, 1125. The Tribunal has held that the tax is attracted and it is the correctness of that decision that is challenged before us.

(3.) It is not disputed that the rice itself does not attract any tax under the Act. S.5 (vi) of the Act specifically provides that the sale of food grains shall be exempt from taxation.

Click here to view full judgment.

A SRINIVASA PAI Vs. SALES TAX APPELLATE TRIBUNALTRIVANDRUM

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address