C.N.RAMACHANDRAN NAIR & K.M.JOSEPH v. STATE OFKERALA (2004) 12 KTR 258 against which no appeal is filed
Case at a glance
- Decided
- 25 Oct 2006
- Bench
- K M JOSEPH, K M JOSEH
Judgment
C.N.RAMACHANDRAN NAIR & K.M.JOSEPH, JJ......................................................................S.T.R.V. Nos.434 & 435 of 2004 &M.F.A. No.1368 of 2001.....................................................................Dated this the 25th day of October, 2006.JUDGMENTRamachandran Nair, J.Since the issue raised i.e. petitioner's claim of concessional rate of tax based on notification SRO 1728/93 amended by SRO 429/95 is covered by DivisionBench judgment of this court in SMT.MARY EMMANUEL V. STATE OFKERALA (2004) 12 KTR 258 against which no appeal is filed by the State, weallow the M.F.A. and Sales Tax Revision Cases by cancelling the impugned orders and with direction to the Assessing Officer to revise the assessment by grantingconcessional rate of tax at 4% on the products manufactured and sold by small scale industrial units in terms of notification and based on the decisionabovereferred.C.N.RAMACHANDRAN NAIRJudgeK.M.JOSEPHJudgepms 2C.N.RAMACHANDRAN NAIR &K.M.JOSEH, JJ.-----------------------------------------T.R.C. No. of 200-------------------------------JUDGMENTDated
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.