Supreme Court · 2015 INSC 343 · Decided 22 April 2015
M/S. Cochin Port Trust v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 2015 INSC 343 · [2015] 4 S.C.R. 343
- Case number
- CIVIL APPEAL No. 1906/2007
- Decided
- 22 April 2015
- Bench
- H.L. DATTU, R.K. AGRAWAL, ARUN MISHRA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Kera/a General Sales Tax Act, 1963 - s. 2(viii) - Dealer - Exigibility to sales tax - Port trust, statutory authority constituted for rendering port services - Engaged A B c in the activity of dealing in scrap items, in the nature of sale transactions besides its statutory functions - Port trust- under the Act and liable to pay sales tax - Held: Activity carried out by the assessee-Port Trust fall within the meaning of "dealer" u/s. 2(viii) and thus, assessable to tax under the Act - Major Port Trusts Act, 1963. E Dismissing the appeal, the Court HELD: 1.1 Definition of dealer
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)