Judgment briefs
Supreme Court of India

C.T. Kochouseph v. State of Kerala and Another Etc.

Issue arose whether the purchase tax, as imposed by s.5A of the Kerala General Sales Tax Act, 1963 or s.7A of the…

Dismissed
Court
Supreme Court of India
Decided
8 May 2025
Citation
[2025] 6 S.C.R. 310
Case no.
CIVIL APPEAL No. 941/2004
Bench
Sanjiv Khanna, Sanjay Kumar, R Mahadevan

Issue for consideration

Issue arose whether the purchase tax, as imposed by s.5A of the Kerala General Sales Tax Act, 1963 or s.7A of the Tamil Nadu General Sales Tax Act, 1959, is a tax in the nature of manufacture or consignment tax or an inter-state levy, and thus, ultra vires the legislative powers of the state legislature; whether the purchase of goods by the appellants from dealers exempted from payment of tax by virtue of notifications or exemptions issued under the Kerala Act or Tamil Nadu Act is a purchase “which is liable to tax” within the

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