| Citation | Case Name | Decision |
| (2007) 15KTR345(SC) | STATE OF ORISSA & ANOTHER Vs. ASIATIC GASES LTD | When Cylinder containing medical oxygen and Industrial Gases were given on loan to the customer, the transfer of right to use goods came into existence. The cylinders together with its content constitute - "goods". The levy of tax was not on the transfer of the goods itself; but the levy was on the transfer of right to use such goods for consideration. The over-retension charges were levied by cylinders beyond specified days and are collected from the customers forms part of the "sale price" |
| (2007)15KTR16 | M/S. S.P LTD & OTHERS Vs CTI AND OTHERS | Demanding Advance Tax before taxable event is to prevent evasion of tax and is not an action infringing the fundamental rights. Free flow of goods not affected by demanding Advance Tax |
| (2007)15KTR252 | FEDERAL BANK LTD Vs STATE OF KERALA | Releasing Security by sale of pledged ornaments is sale and banks comes within the ambit of dealer and liable to pay tax |
| (2007)15 KTR 412 | M/S.MAHINDRA & MAHINDRA FINANCIAL SERVICES LTD | Non-Banking Financial Companies Are Liable To Take Out Registration Under The Kerala Money Lending Act. |
| (2008) 16 KTR 287 | Priya Agencies Vs.CTO | DISCOUNT SHOWN SEPERATELY IN THE INVOICE IS A TRADE DISCOUNT, WHICH IS ELIGIBLE FOR DEDUCTION IN THE TURNOVER.
DISCOUNT GIVEN AFTER SALES THROUGH CREDIT NOTE BY SUPPLIER IS NOT ENTITLED TO ANY DEDUCTION FROM THE TURNOVER. |
| (2008) 16 KTR 119 | T.K.M.HUSSAIN & ANOTHER Vs.STATE OF KERALA | THE STATE HAS EMPOWERED THE COMMISSIONER TO ISSUE APPROPRIATE CIRCULARS TO MAINTAIN UNIFORMITY IN THE PROCEDURE FOR THE PURPOSE OF QUANTIFICATION OF TAX & PROCEDURE FOR LEVYING TAX ON CERTAIN TRANSACTIONS.
SECTION 9(2) OF THE CST ACT ALSO EMPOWER COMMISSIONER TO EXERCISE THIS POWER. |
| (2008) 16 KTR 171 | M/s.PIPE DISTRIBUTORS Vs. CTO | FORM No.9 IS A COMMON FORM FOR A CREDIT NOTE / DEBIT NOTE & IT IS A STATUTORILY REQUIREMENT PRESCRIBED UNDER RULE 59 OF THE KVAT RULES. |
| (2011) 19KTR 109 | JAINULAVUDHEEN Vs STATE OF KERALA | Dealer attempting to camouflage sale of "spare parts" as sale of "scrap" based on weight is an attempt to evade tax. |
