DY COMMISSIONER OF SALES TAX LAW Vs. KOCHOUSEPH
HIGH COURT OF KERALA
DY.COMMISSIONER OF SALES TAX (LAW)
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G. Sivarajan, J. -
(1.) The scope and content of S.5A(1)(c) of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as "the Act") arise for consideration in these cases. Petitioner also incidentally challenges the constitutional validity of the said section.
(2.) T.R.C. Nos. 20, 24, and 26 of 1996 and T.R.C. No.338 of 2000 are filed by the Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam, under S.41 of the Kerala General Sales Tax Act, 1963 (for short 'the Act') against the orders of the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam. The appeals which are the subject matter of T.R.C. Nos. 20, 24 and 26 of 1996 were disposed of by the Tribunal by a common order dated May 30, 1995 and the appeal which is the subject matter of TRC No.338 of 2000 was disposed of by order dated June 19, 1999 in T.A. No. 1281 of 1998. O.P. No. 25135 of 2000 is filed by the respondent assessee challenging the provisions of S.5A(1)(c) of the Act. This Writ Petition even according to the petitioner is filed by way of an alternate plea in case the petitioner's contention regarding the scope of S.5A(1)(c) is not accepted in the tax revision cases.
(3.) We will first consider the statutory revisions. As suggested by the petitioner in the O. P., only if the assessee's case is not accepted in the revisions the question of challenge to the provisions of S.5A(1)(c) of the Act is to be considered.;
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