Supreme Court · 1989 INSC 229 · Decided 7 August 1989
Cardamom Planters Association Bodinayakanur v. Deputy Commissioner of Sales Tax (Law) Board of Revenue (Taxes) Ernakulam
- Court
- Supreme Court of India
- Citation
- 1989 INSC 229 · [1989] 3 S.C.R. 719
- Case number
- CIVIL APPEAL No. 3261/1988
- Decided
- 7 August 1989
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Registration Act
Headnote
A. B The Kera/a (Surcharge on Taxes) Act 1957-Section 3-Levy of surcharge on Sales Tax-Society composed of Cardamom growers- l Whether liable for levy of Surcharge in respect of sales effected on C 'behalf of members of society. The appellant-assesse is a Society registered under Act. Its members are Cardamom growers in the State of Kerala. The Society conducts the business as an auctioneer under a licence issued to it under the Cardamom Act (Act 42 of 1965) read with D the Cardamom (Licensing and Marketing) Rules, 1977, one of the Conditions of this licence being
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