TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Validity of Tax Exemption for Milk Producers Upheld</h1> <h3>VG. & Co. and Others Versus State of Kerala and Others</h3> VG. & Co. and Others Versus State of Kerala and Others - [1999] 116 STC 286 (Ker) Issues: Challenge to S.R.O. No. 432 of 1991 under Kerala General Sales Tax Act, 1963 based on violation of Article 304(a) of the Constitution of India.The judgment pertains to a challenge against S.R.O. No. 432 of 1991 issued by the Government under section 10 of the Kerala General Sales Tax Act, 1963. The petitioners contested the S.R.O. on the grounds that it contravened the prohibition in Article 304(a) of the Constitution of India. The petitioners argued that the S.R.O. would obstruct the free-flow of trade and commerce as guaranteed under Article 301 of the Constitution. The specific contention was related to the exemption granted to milk producers co-operative societies on the sale of cattle feed. The court noted that there was no difference in the tax rates applicable to goods locally made and those imported from other states. The court referenced a Supreme Court case to emphasize that when the general tax rates for locally made and imported goods are the same, the exemption can be deemed valid if granted in public interest. The exemption in question was found to benefit the milk producers co-operative society and was limited to specific transactions, indicating a public interest element. Therefore, the court concluded that the S.R.O. did not violate Article 304(a) of the Constitution, leading to the dismissal of the original petition challenging the S.R.O.The appellants also raised concerns about certain observations in the judgment potentially affecting their case under section 45A of the Sales Tax Act. However, the court clarified that the observations did not impede the appellants' rights in the ongoing proceedings under section 45A. The court emphasized that the proceedings under section 45A should proceed independently without being influenced by any observations made in the judgment. Ultimately, the writ appeal was dismissed, affirming the decision that the S.R.O. was not in violation of Article 304(a) of the Constitution.
TaxTMI 
TaxTMI 
