https://www.taxtmi.com/caselaws?id=368550 Sales of products under a brand name were treated as exigible to tax under Section 5(2) of the Kerala General Sales Tax Act, 1963, because the issue was covered by a later Supreme Court ruling and the contrary Tribunal view could not stand. For the amnesty scheme, tax paid by the manufacturer, sums deposited under interim orders, and amounts remitted in penalty proceedings were to be credited while computing liability under Rule 32(13B) of the Kerala General Sales Tax Rules, 1963. The adjustment had to be worked out within the amnesty framework as it stood before expiry, and the amnesty orders were to be modified accordingly. en-us Tue, 07 Aug 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368550 Sales of products under a brand name were treated as exigible to tax under Section 5(2) of the Kerala General Sales Tax Act, 1963, because the issue was covered by a later Supreme Court ruling and the contrary Tribunal view could not stand. For the amnesty scheme, tax paid by the manufacturer, sums deposited under interim orders, and amounts remitted in penalty proceedings were to be credited while computing liability under Rule 32(13B) of the Kerala General Sales Tax Rules, 1963. The adjustment had to be worked out within the amnesty framework as it stood before expiry, and the amnesty orders were to be modified accordingly. Case-Laws VAT and Sales Tax Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368550