This Division Bench dismissed an original petition disputing liability to pay interest on central sales tax, ruling that the issue was already covered by a previous Division Bench decision (English Indian Clays Ltd. v. Union of India).
Disputed liability to pay interest on central sales tax was not allowed.
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
MONDAY, THE 26TH NOVEMBER 2007 / 5TH AGRAHAYANA 1929
OP.No. 10954 of 2003(D) -----------------------
PETITIONER:
M/S.CONTROLS & COMMUNICATION, TECHNOLOGIES,SACHU TOWER,'BEENA' ANCHUMANA ROAD, EDAPPALLY,REPRESENTED BY ITS MANAGING PARTNER,SRI.N.PRABHAKAR.
BY ADV. SMT.S.K.DEVI SRI.DEEPSUR D.JAYAN
RESPONDENTS:
BY GOVERNMENT PLEADER SMT. SMITHA
THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 26/11/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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ORDER ON CMP18754 OF 2003 IN OP 10954 OF 2003
DISMISSED 26.11.2007 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX
PETITIONER'S EXHIBITS:
EXT.P1 TRUE COPY OF NOTICE NO. E2-444-448/02-03/ST DATED 17.3.2003 ISSUED BY THE 2ND RESPONDENT.
EXT.P2 TRUE COPY OF ASSESSMENT ORDER NO. 23 230062/97-98DATED 30.1.2003 ISSUED BY FIRST RESPONDENT.
EXT.P3 TRUE COPY OF ASSESSMENT ORDER NO. 23235062/97-98 DATED 19.10.2001 ISSUED BY FIRST RESPONDENT.
RESPONDENTS' EXHIBITS: NIL.
TRUE COPY
P.S. TO JUDGE.
C.N. RAMACHANDRAN NAIR, J.
O.P. NO. 10954 OF 2003
Dated this the 26th day of November, 2007
JUDGMENT
Since the issued raised, that is liability to pay interest on central
sales tax, is covered against the petitioner vide Division Bench decision
of this Court in ENGLISH INDIAN CLAYS LTD. V. UNION OF
INDIA, 13 KTR 84, this O.P. is dismissed following the said decision.
(C.N. RAMACHANDRAN NAIR) Judge
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1 issue framed by the court
Whether the petitioner's liability to pay interest on sales tax, already covered by a Division Bench decision, renders the present original petition maintainable.
Colour shows how this judgement treated each authority
ENGLISH INDIAN CLAYS LTD. V. UNION OF INDIA, 13 KTR 84Followed¶30
M/s Controls & Communication, Technologies
Addl. Salestax Officer, 11 Circle, Tripunitthura
Tahsildar (RR) Kanayannur Taluk, Ernakulam
C.N. Ramachandran Nair
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
