CARDAMOM PLANTERS ASSOCIATIONBODINAYAKANUR vs DEPUTY COMMISSIONER OF SALES TAX (LAW)BOARD OF REVENUE (TAX

The Supreme Court ruled that under Section 3 of the Kerala Surcharge on Taxes Act, 1957, a Society acting as an auctioneer for Cardamom growers is liable for the surcharge on sales tax based on its total turnover, irrespective of the individual turnover of its members. The Court clarified that the Society cannot claim exemption from surcharge on the grounds of acting merely as an agent for its members, as the surcharge is a liability imposed directly on the dealer. The appeal by the Society was dismissed, affirming the Deputy Commissioner's assessment of the surcharge liability.