Kerala General Sales Tax Act

Supreme Court Clarifies Exemption Start Date for Export Units: State of Kerala vs. Akay Flavours (2023)

/ Dipankar Datta, Export Oriented Units, Judges, Kerala General Sales Tax Act, Kerala General Sales Tax Act with SRO 1727/1993, S. Ravindra Bhat, Tax Exemption, Tax Law

Supreme Court Clarifies Exemption Start Date for Export Units: State of Kerala vs. Akay Flavours (2023) LEGAL ISSUE: Determining the commencement date for tax exemptions for export-oriented units. CASE TYPE: Tax Law Case Name: State of Kerala vs. M/S Akay Flavours and Aromatics Ltd. [Judgment Date]: 2nd February 2023 Date of the Judgment: 2nd February […]

Supreme Court Clarifies Exemption Start Date for Export Units: State of Kerala vs. Akay Flavours (2023) Read Post »

Supreme Court holds Periyar & Pareekanni Rubbers Ltd. liable for sales tax dues as an agent of its lessee: Periyar & Pareekanni Rubbers Ltd. vs. State of Kerala (2008)

/ Agency Law, Contract Law, Harjit Singh Bedi, Judges, Kerala General Sales Tax Act, Kerala General Sales Tax Act with Section 19C, Lease Agreement, Registered Dealer, S.B. Sinha

Date of the Judgment: March 7, 2008 Citation: Civil Appeal Nos. 1804-1807 of 2008 (Arising out of SLP (C) Nos. 18346 – 18349 of 2004) Judges: S.B. Sinha, J., Harjit Singh Bedi, J. Can a lessor be held responsible for the sales tax dues of its lessee if the lessee defaults? The Supreme Court of

Supreme Court holds Periyar & Pareekanni Rubbers Ltd. liable for sales tax dues as an agent of its lessee: Periyar & Pareekanni Rubbers Ltd. vs. State of Kerala (2008) Read Post »

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