TMI Blog1986 (11) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of the petitioner is that the expression "his mill" in notifications S.R.O. No. 137/69 and S.R.O. No. 854/74 issued under section 10 of the Kerala General Sales Tax Act, 1963, granting reduced rates, are wide enough to include a person who does not have a proper title, but who is in sole control of the mill. The petitioner contends that the Sales Tax Officer unjustifiably rejected its claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Taxes (B) Department Notification No. G.O. Ms. 130/74/TD, dated the 22nd October, 1974, published as S.R.O. No. 787/74 in the Gazette Extraordinary No. 732 dated the 22nd October, 1974, the Government of Kerala, having considered it necessary in the public interest so to do, hereby make a reduction in the rate of tax payable under the said Act by an oil miller in the State on the sale of cocon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... What is important is not his title, but his exclusive control. He must be in exclusive control of the mill either as an individual or as a corporation. The question therefore is, is he the sole operator of the sole mill? In O.P. No. 404 of 1968, Govindan Nair, J., as he then was, held: "..............The ordinary meaning of the word 'miller' will take in not only a person who owns a mill but al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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