🧑‍⚖️ Case Title: C.T. Kochouseph v. State of Kerala & Ors.

Key Highlights:

✅ Provisions Involved:

Section 5A – Kerala General Sales Tax Act, 1963
Section 7A – Tamil Nadu General Sales Tax Act, 1959

✅ Core Issue:
Whether purchase tax can be levied when the seller is exempt from paying sales tax under specific notifications (e.g., SSI Units, Charitable Institutions).

Supreme Court’s Ruling:

🔹Upheld constitutional validity of both provisions.
🔹Clarified that purchase tax is on the buyer, not the seller.
🔹Exemption = no payment of tax, not exemption from liability.
🔹“Levy” ≠ “payment” – Tax may be imposed even if payment is waived.

Bench: CJI Sanjiv Khanna, Justices Sanjay Kumar and R. Mahadevan

Important Observations:

🔹Legislature has the power to impose purchase tax in specific conditions.
🔹No double taxation – Purchase tax applies only when no sales tax is paid.
🔹"Levy", "assessment", and "collection" are distinct stages of taxation.

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