Supreme Court · 2008 INSC 1322 · Decided 19 November 2008
Haleema Zubair, Tropical Traders v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1322 · [2008] 16 S.C.R. 352
- Case number
- CIVIL APPEAL No. 6707/2008
- Decided
- 19 November 2008
- Bench
- S.B. SINHA, CYRIAC JOSEPH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
352 A HALEEMA ZUBAIR, TROPICAL TRADERS ~- v. ST ATE OF KERALA (Civil Appeal No. 6707 of 2008) B NOVEMBER ·19, 2008 [S.B. SINHA AND. CYRIAC JOSEPH, JJ.) y . it Kerela General Sales Tax Act, 1963 - ss. 2(viii) and 12 c - Levy of sales tax - Burden of proof - Assessee proprietor . of two bus.iness of first concern, for levy of sales D tax - Upheld by tribunal and High Court - Sustainability of - Held: Not sustainable - Sa/es tax is leviable on sale of goods - Profe~sional service rendered does not constitute sale of goods - Assessee produced income tax returns 1 showing payment
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