9911796707
TMI Blog1999 (7) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... stions of law arising in this case are not specifically raised in the revision memorandum, learned counsel for the revision petitioner raised, two contentions before us, namely, that the G.I. pipes and fittings, etc., sold by the assessee are declared goods coming under the Second Schedule to the Kerala General Sales Tax Act and therefore, liable to be taxed at 4 per cent and that since the sale i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessee is not entitled to claim the benefit of S.R.O. No. 1728 of 1993. The above order provides that on the sale to the persons or organisations mentioned in column (2) of Fifth Schedule of goods specified in column (3) thereof, there will be reduction in the rate of tax payable under the Kerala General Sales Tax Act, 1963 to the rates mentioned in column (4) on the seller producing a cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... curred by the department are losses of the Government. The Corporation, on the other hand, is an autonomous body capable of acquiring, holding and disposing of property and having the power to contract. It may also sue or be sued by its own name and the Government does not figure in any litigation to which it is a party. It may be true that for the purpose of article 12 of the Constitution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Nyaya Panchayat Act, 1985 and the Nationalised Banks would come within the term Department of Government , was rejected by the Karnataka High Court. It was observed as follows: Consistently, the courts have held such statutory bodies having their independent corporate identity as bodies distinct from the Government departments, though, such bodies may withstand the test of being 'Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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