Supreme Court · 1966 INSC 45 · Decided 11 February 1966
State of Kerala v. Ramaswami Iyer & Sons
- Court
- Supreme Court of India
- Citation
- 1966 INSC 45 · [1966] 3 S.C.R. 582
- Case number
- CIVIL APPEAL No. 1104/1964
- Decided
- 11 February 1966
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 67
Headnote
KERA LA \' RAMASWA'.\11 IYER & SONS February I I, 1966 [P. n. GAJlNDRAGADKAR, C.J., K. N. WANCllOO, J. c. SHAii, S. M. S!KRI ANU \I. RAMASWAMI, JJ.j J'ravancore-Cochi11 Ger1.m1/ Sales Tax Act (11 of 1125 M.E.)­ Suit to recover excesi tax paid-Jurisdiction of civil court if harrtd. Pan of of that part C of the sales-tax which was charged on the sales-tax collected by the res­ pondent on the basis that it was not lawfully due under the Travancon:. Cochin General Sale• Tax Act, 1950, was decreed hy the 1rial court and the decree was confirmed by the High Court. In appeal
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