Supreme Court · 1985 INSC 122 · Decided 3 May 1985
Deputy Commissioner of Sales-Tax, (Law) Board of Revenue (Taxes), Ernakulam v. Messrs K. Kelukutty
- Court
- Supreme Court of India
- Citation
- 1985 INSC 122 · [1985] SUPP. 1 S.C.R. 135
- Case number
- CIVIL APPEAL No. 2585/1978
- Decided
- 3 May 1985
- Bench
- R.S. PATHAK, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Kera/a General Sales Tax Act 1963 : i3s Partnership Firms-Two-One de<J!ing in timber-Another selling saw dust-Partners comn:on in both firms-Assessment of sales tax-Whether to be treated as two firms. Taxation : A B c Partnership firrn-Assessment of partnership income-Duty of assessing D and then apply relevant tax law. Indian Partnership Act 1932: Partners-Who are-Partnership agreement-What is-Intention of partners-Determination of The respondent in the appeal was a partnership firm dealing in timber and consisted of six partners. It filed returns of its taxable turnover for
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