Supreme Court of India
Cardamom Planters Association Bodinayakanur v. Deputy Commissioner of Sales Tax (law) Board of Revenue (taxes) Ernakulam
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1 Supreme Court bench has cited this judgment.
From the headnote
The Kera/a (Surcharge on Taxes) Act 1957-Section 3-Levy of surcharge on Sales Tax-Society composed of Cardamom growers- l Whether liable for levy of Surcharge in respect of sales effected on 'behalf of members of society. The appellant-assesse is a Society registered under the Societies Registration Act. Its members are Cardamom growers in the State of Kerala. The Society conducts the business as an auctioneer under a licence issued to it under the Cardamom Act (Act 42 of 1965) read with the Cardamom (Licensing and Marketing) Rules, 1977, one of the Conditions of this licence being that as an
Where later benches applied it
Of those, 1 mentioned
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