1960 PLP 569 (PTD)
SALES-TAX, KOZHIKODE Versus RAJU ENGINEERING Co.(This is a case under the Madras General Sales Tax Act, 1939 and not under the Travancore-Cochin General Sales Tax Act, 1125-Ed.).
| Citation | 1960 PLP 569 (PTD) |
| Forum / Court | Kerala (India) |
| Bench Members | M. A. Ansari and P. Govindah Menon, JJ |
| Parties | SALES-TAX, KOZHIKODE Versus RAJU ENGINEERING Co.(This is a case under the Madras General Sales Tax Act, 1939 and not under the Travancore-Cochin General Sales Tax Act, 1125-Ed.). |
| Primary Law | Sales-tax |
Q1: What are the key laws and sections cited in 1960 PLP 569 (PTD)?
This judgment primarily cites: Sales-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1960 PLP 569 (PTD)?
The case was heard and decided by the Kerala (India) bench comprising: M. A. Ansari and P. Govindah Menon, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1960 PLP 569 (PTD) (SALES-TAX, KOZHIKODE Versus RAJU ENGINEERING Co.(This is a case under the Madras General Sales Tax Act, 1939 and not under the Travancore-Cochin General Sales Tax Act, 1125-Ed.).). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- The Government Pleader for Petitioner.
- T. N. Subramania Iyer and S. Subramania Iyer for Respondent.
Headnotes / Summary
Works contracts-Whether come under definition of "sales" Liability to sales-tax-Madras General Sales Tax Act (IX of 1939), S. 2 (h). Work contracts cannot be included in the definition of " sale " for purposes of sales tax and therefore the taxing authorities cannot levy any tax in exercise of the authority to charge such agreements as sales.
Judgment & Decree
Tax Revision Case No. 2 of 1958, (against the decision in T. A. 365 of 1956 on the file of the Sales Tax Appellate Tribunal, Trivandrum), decided on 13th January 1960. Sales-tax-Works contracts-Whether come under definition of "sales" Liability to sales-tax-Madras General Sales Tax Act (IX of 1939), S. 2 (h). Work contracts cannot be included in the definition of " sale " for purposes of sales tax and therefore the taxing authorities cannot levy any tax in exercise of the authority to charge such agreements as sales. The Government Pleader for Petitioner. T. N. Subramania Iyer and S. Subramania Iyer for Respondent. M. A. ANSARI, J.-The decision, on the questions raised in the petition, would be unnecessary ; because the view, that works contracts can be included in the definition of sale for purposes of sales tax, has been finally held as incorrect by the Supreme Court in The State of Madras v. Gannon Dunkerley & Co. (Madras) Ltd. ((1958) 9 S T C 353). Therefore the decision of the Tribunal is correct that the taxing authorities cannot levy any tax in exercise of the authority to charge such agreements as sales. The petition questions the jurisdiction of a statutory tribunal to hold ultra vires parts of the statute, under which it has been set up ; but any decision on the two questions framed for the purpose would not result in the petition being allowed, and they can be decided in an appropriate case. The assessee before us being under no liability because of the aforesaid pronouncement by the Supreme Court, the revision petition is dismissed, but without costs. Petition dismissed.