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Supreme Court of India

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

Neutral citation
Reported as [2025] 6 S.C.R. 310
Bench Sanjiv Khanna CJI, Sanjay Kumar and R. Mahadevan JJ.
Decided 8 May 2025

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

In view of the above, we also reject the argument that the applicable rate of tax on purchase would be nil as the tax payable on the sale in view of the exemption from payment of sales tax is nil.

Judgment, page 49

From the headnote

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 Constitution and beyond 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 meaning of

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