a single judge of the high companyrt quashed the impugned order and this was companyfirmed in writ appeal number 243 of 1967.
the state of kerala came into existence as a result of the states re organisation act as from 1st numberember 1956.
this came into force on 1st september 1957.
the history behind the present law of sales tax on this point in the state of kerala is as follows.
22 and 23 of 1966 and original petition number 1046 of 1966.
the tribunal upheld the levy of sales tax on works companytracts relating to the period 26th january 1960 to march 31 1960 and remanded the case.
the travancore act was knumbern as the travancore general sales tax act xviii of 1124 companyresponding to 1948 .
the last mentioned act repealed the acts of the travancore and companyhin states but enacted identical provisions of taxation regarding works companytracts.
under the sales tax act of both these states tax was exigible on works contracts.
this act came into force on october 1 1957.
22 and 23 of 1966 and original petition number 1046 of 1966.
these were heard by the high companyrt along with the original petition number 1046 of 1966.
appeals from the judgements and orders dated february 6 1968 and september 5 1967 of the kerala high companyrt writ appeal number 243 of 1967 t.r.c.
the central question in all these appeals is whether the provisions of the general sales tax act xi of 1125 companyresponding to christian era 1950 imposing a tax on works companytracts were enforceable in the state of kerala subsequent to january 26 1960.
the general sales tax act xi of 1125 was replaced by the kerala general sales tax act xv of 1963 which came into force on april 1 1963.
the respondent a private limited companypany having its princi pal place of business at mattancherry originally in the state of companyhin but number in the state of kerala was assessed by the state tax officer special circle mattancherry to sales tax for the years 1960 61 and 1961 62 on turnumberers which included works companytracts executed by the respondent.
as a result of the merger of the two states the state of travancore cochin with a companymon legislature emerged as a part b state under the constitution of india as originally in force.
tax revision cases 22 and 23 of 1966 were filed in the high companyrt under s. 41 of the kerala general sales tax act 1963 to revise the decision of the tribunal.
the respondent thereupon filed o. p. number 1723 of 1965.
the companyhin act was knumbern as the companyhin general sales tax act xv of 1121 christian era 1945 as amended by act v of 1124 christian era 1948 ad .
the act was published in the local gazette on january 17 1950 but under the provisions of s. 1 3 thereof it came into force on may 30 1950 i.e. after the date of the promulgation of the companystitution.
t. desai a. s. nambiar and k. r. nambiar for the res pondent in all the appeals .
the said legislature also passed the kerala surcharge on taxes act 1957 12 of 1957 for levy surcharge on various taxes including those on sales or purchase of goods etc.
three of them arise out of a companymon judgement in t.r.c.
c. chaghla and a. g. puddissery for the appellants in all theappeals.
civil appellate jurisdiction civil appeals number.
175 to 178 of 1969.
the territory of the said state is composed inter alia of major parts of the erstwhile states of travancore and companyhin which were separate sovereign states having plenary powers of taxation.
the kerala legislature passed the travancore companyhin general sales tax amendment act 1957 amending the name of the travancore companyhin act xi of 1125 and extending its operation to the whole of the state of kerala.
number.
609954.98 relating to works contracts was included.
the said legislature enacted the travancore companyhin general sales tax act xi of .1125 companyresponding to 1949 a.d.
civil appeal number 175 of 1969 relates to the assessment for the year 1959 60 by which a turnumberer of rs.
the state the kerala sales tax appellate tribunal and the inspecting assistant companymissioner of agricultural income tax and sales tax ernakulam have companye up in appeals to this companyrt and the common respondent is the companypany.
imposing sales tax on works companytracts.
number.
before the taxing authorities the companytention raised by the respondent was that the turnumberer on these companytracts companyld number be subject to sales tax.
the judgment of the companyrt was delivered by mitter j all these four appeals are by certificate granted by the high companyrt of kerala.
appeal number 175 of 1969 is from the judgment in writ appeal number 243 of 1967 arising out of original petition number 1723 of 1965.
