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        VAT and Sales Tax

        1972 (9) TMI 113 - HC - VAT and Sales Tax

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        Kerala High Court: Gunny bags sold with copra not distinct commodity, Sales Tax Officer to collect 2% tax. The Kerala High Court allowed the revision case, determining that gunny bags sold with copra are not a distinct commodity. The Sales Tax Officer is ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Kerala High Court: Gunny bags sold with copra not distinct commodity, Sales Tax Officer to collect 2% tax.

                            The Kerala High Court allowed the revision case, determining that gunny bags sold with copra are not a distinct commodity. The Sales Tax Officer is entitled to collect only a 2% tax on the combined value of the gunny bags and copra. No specific ruling was issued on costs.


                            The Kerala High Court allowed the revision case, ruling that gunny bags sold with copra are not a separate commodity. The Sales Tax Officer can collect only 2% tax on the value of the gunny bags, same as on the copra. No order was made regarding costs. (Case citation: 1972 (9) TMI 113 - Kerala High Court)
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