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M/SJ vjliquors v the Sales Tax Officer,ii Circle - Op   flag 

[2007] INKLHC 2240
High Court of Kerala
India - Kerala
31st January, 2007

Legislation Cited

Legislation Name Provision
Constitution

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Whitney v IRC [1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10 United Kingdom circa 1926 LexisNexis / Westlaw flag 104
Central Provinces Manganese Ore Co Ltd v Commissioner of Income Tax [1986] INSC 134; (1986) 160 ITR 961; 1986 3 SCC 461; 1986 2 SCALE 41; [1986] JT 35; 1986 3 SCR 140; AIR 1987 SC 438; [1986] SCC (Tax) 601 Supreme Court of India India 15 Jul 1986 LIIofIndia flag 24
Commissioner of Income Tax, Andhra Pradesh v M Chandra Sekhar [1984] INSC 228; 151 ITR 433; 1985 1 SCC 283; 1984 2 SCALE 973; 1985 2 SCR 215; AIR 1985 SC 114; [1985] SCC (Tax) 85 Supreme Court of India India 4 Dec 1984 LIIofIndia flag 28
Union of India v AL Rallia Ram [1963] INSC 108; [1964] 3 SCR 164; AIR 1963 SC 1685 Supreme Court of India India 19 Apr 1963 LIIofIndia flag 36
India United Mills Ltd v Commissioner of Excess Profits Tax, Bombay [1954] INSC 102; [1955] 1 SCR 810; (1955) 27 ITR 20; AIR 1955 SC 79 Supreme Court of India India 28 Oct 1954 LIIofIndia flag 9
Fashion Jewellers & Exporters v Sales-tax Officer 2005 3 KLT 353 India - Kerala circa 2005 flag 1
Aleyamma v Sales-tax Officer 1993 1 KLT 810 India - Kerala circa 1993 flag 1
Bengal Nagpur Railway Co Ltd v Ruttanji Ramji AIR 1938 PC 67 Privy Council India circa 1938 flag 18
Mahairam Kamjidas's(1)case ','makes the machinery workable, utres valeat potius quam pereat" We, therefore, think that we should read sub-sec (6), according to the provision of which interest has to be calculated as provided in sub-sec (8) in a manner which makes it workable and thereby prevent the clear intention of sub-sec (8) being defeated Now, how is that best done? As we have (1) (1940) 8 ITR 442; AIR 1940 PC 124 Privy Council India circa 1940 flag

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