Supreme Court · 2025 INSC 661 · Decided 8 May 2025
C.T. Kochouseph v. State of Kerala and Another ETC.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 661 · [2025] 6 S.C.R. 310
- Case number
- CIVIL APPEAL No. 941/2004
- Decided
- 8 May 2025
- Bench
- SANJIV KHANNA, SANJAY KUMAR, R MAHADEVAN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Issue arose whether the purchase tax, as imposed by s.5A of the Kerala General Sales Tax Act, 1963 or s.7A of the Tamil Nadu General Sales Tax Act, 1959, is a tax in the nature of manufacture or consignment tax or an inter-state levy, and thus, ultra vires the legislative powers of the state legislature; whether the purchase of goods by the appellants from dealers exempted from payment of tax by virtue of notifications or exemptions issued under the Kerala Act or Tamil Nadu Act is a purchase "which is liable to tax" within the
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