The High Court of Kerala dismissed an original petition filed by Autumn Wood Resorts, holding that the petitioner was not entitled to C Form for purchase of equipments as it was not engaged in manufacturing goods.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR
TUESDAY, THE 18TH SEPTEMBER 2007 / 27TH BHADRA 1929
OP.No. 10100 of 2002(B) -----------------------
PETITIONER: ------------
AUTUMN WOOD RESORTS,CHINNAKANAL P.O., NADUPARA,MUNNAR,REPRESENTED BY MANAGING PARTNER PRAVEEN XAVIER.
BY ADV. SRI.K.B.MUHAMED KUTTY
RESPONDENTS:
THE AGRICULTURAL INCOME TAX AND SALES TAX OFFICER,DEVIKULAM.
BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN
THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 18/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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ORDER ON CMP 17920 OF 2002 IN OP 10100 OF 2002
DISMISSED
18.9.2007 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX
PETITIONER'S EXHIBITS:
EXT.P1 TRUE COPY OF APPLICATION IN FORM NO. A DATED 12.12.2001 SUBMITTED BY THE PETITIONER.
EXT.P2 TRUE COPY OF SNOTICE NO. A1-2802/2001 DATED 15.1.2002 ISSUED BY THE RESPONDENT.
EXT.P3 TRUE COPY OF THE OBJECTION DATED 26.1.2002 SUBMITTED BY THE PETITIONER.
EXT.P4 TRUE COPY OF CERTIFICATE OF REGISTRATION IN FORM B NO. 22235517 DATED 27.3.2002 ISSUED BY THE RESPONDENT.
EXT.P5 TRUE COPY OF LETTER DATED 27.3.2002 SUBMITTED BY THE PETITIONER.
EXT.P6 TRUE COPY OF CHALAN DATED 27.3.2002 REMITTED BY THE PETITIONER.
RESPONDENT'S EXHIBITS: NIL.
TRUE COPY
P.S. TO JUDGE.
C.N.RAMACHANDRAN NAIR,J.
O.P. NO. 10100 OF 2002
Dated this the 18th day of September, 2007
JUDGMENT
The claim for C Form by the hotel was allowed by the Officer
only for purchase of some of the items. Obviously the hotel is not entitled to C Form for the purchase of other equipments as it is not
engaged in manufacture of any goods. O.P. is therefore dismissed.
(C.N.RAMACHANDRAN NAIR) Judge
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Autumn Wood Resorts
The Agricultural Income Tax and Sales Tax Officer
C.N. Ramachandran Nair
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
