1986 (11) TMI 370

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....itions challenges the orders of assessment for the years 1976-77, 1977-78 and 1978-79. The main contention 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 cont....

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....rs conferred by section 10 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963), and in supersession of 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 mak....

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....be its sole operator. His control may be by virtue of his full or limited ownership or other rights in the mill. 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: ....