Supreme Court of India
M/s. Cochin Port Trust v. State of Kerala
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the considered opinion that the High Court G has not committed any error, whatsoever, and therefore, the civil appeal being devoid of any merit requires to be dismissed.
Judgment, page 16
From the 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 c in the activity of dealing in scrap items, in the nature of sale transactions besides its statutory functions - Port trust- Assessee, whether a dealer 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. Dismissing the appeal, the Court HELD: 1.1 Definition of
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