Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2010 (7) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (7) TMI 783 - SUPREME COURTConcessional rate of sales tax - goods - The Assistant Commissioner, Commercial Tax came to the conclusion that the concession has been extended to non-taxable goods also and formed an opinion that the concession is applicable only to "goods" and newspaper was not a "goods" within the meaning of section 2 of the Act. - Kerala General Sales Tax Act, 1963 - held that:- The matter is remanded to the High Court for consideration afresh in accordance with law on both the aforesaid submissions while leaving all the contentions of the assessee and the Department open for the year 2000-01, in relation to imposition of penalty under section 45A of the Act.
|