Disposed

M/S.Claspo Hooks Pvt.Ltd v. Dy.Commissioner Office of the Commer.Tax

Kerala HC14 Nov 2007OP/7154/2002

Case brief

AI extract

What is this about?

This original petition seeking direction to determine sales tax exemption claim was pending for five years. The court held that the petitioner must demonstrate eligibility for the lands in question. The petition was dismissed with a direction to the respondents to take a decision within two months of receiving a copy of the judgment.

What did the court decide?

Direction to respondents to take a decision after considering petitioner's objections within two months of production of the judgment copy.

M/S.Claspo Hooks Pvt.Ltd Vs Dy.Commissioner Office of the Commer.Tax — Kerala HC (2007) — LawSathi Research

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT :

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THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 14TH NOVEMBER 2007 / 23RD KARTHIKA 1929

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OP.No. 7154 of 2002(B) ----------------------

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PETITIONER:

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M/S.CLASPO HOOKS PVT. LTD., REPRESENTED BY ITS MANAGING DIRECTOR, T.P.KURIAKOSE, THENUNKAL HOUSE, NENMENI P.O., KOLIYADI, PIN-673 592.

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BY ADV. SRI.J.JOSEPH SRI.MANOJ P.KUNJACHAN SMT.SINDHU ELIAS

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RESPONDENTS: -------------

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DEPUTY COMMISSIONER (GENERAL), OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM.

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BY GOVERNMENT PLEADER SRI. K.P. PRADEEP

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THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 14/11/2007 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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ORDER ON CMP 12678 OF 2002 IN OP 7154 OF 2002

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DISMISSED

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14.11.2007 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX

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PETITIONER'S EXHIBITS:

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EXT.P1 TRUE COPY OF THE CIRCULAR DATED 14.3.2000 SHOWING THE EXTENSION OF TAX EXEMPTION TO SSI UNITS WHICH ARE INCORPORATED WITH INVESTMENT MONEY BELOW RS. 3 CRORES DURING 10.12.97 TO 24.12.99

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EXTP 2 TRUE COPY OF THE EXEMPTION APPLICATION DATED 15.12.97 PREFERRED BY THE PETITIONER THROUGH THE KSIDC TO THE RESPONDENT.

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EXT.P3 TRUE COPY OF THE RELEVANT PAGES OF THE CIRCULAR DATED 25.10.90 EXEMPTING NEWLY STARTED SSI UNITS FROM COMMERCIAL TAXES.

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EXT.P4 TRUE COPY OF THE NOTICE DATED 20.2.2001 ISSUED BY THE RESPONDENT SUMMONING THE PETITIONER FOR PERSONAL HEARING ON THE SUBJECT OF EXEMPTION FROM THE COMMERCIAL TAXES.

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RESPONDENTS' EXHIBITS: NIL.

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TRUE COPY

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P.S. TO JUDGE.

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C.N. RAMACHANDRAN NAIR, J.

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O.P. NO. 7154 OF 2002

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Dated this the 14th day of November, 2007

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JUDGMENT

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O.P. is filed for direction to the respondents to determine the

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petitioner's claim of exemption from sales tax in accordance with relevant notification. O.P. is pending for the last five years and it is not known whether eligibility for exemption is already determined. In any case in Ext.P4 notice there is only a proposal to exclude from exemption the value of two plots of land of 10 cents and 7 cents each which are lands not adjoining the factory and are separately held by the petitioner. It is for the petitioner to demonstrate that these lands are used for industry and to claim exemption with evidence. O.P. is disposed of directing the respondents to take a decision after considering the petitioner's objections if not already taken within two months from the date of production of a copy of this judgment by the petitioner.

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(C.N. RAMACHANDRAN NAIR) Judge

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M/S.Claspo Hooks Pvt.Ltd v. Dy.Commissioner Office of the Commer.Tax

Case brief

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What did the court decide?

M/S.Claspo Hooks Pvt.Ltd v. Dy.Commissioner Office of the Commer.Tax

Case brief

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What did the court decide?

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