In a sales tax revision, the High Court of Kerala declined to interfere with the Tribunal's order holding that a Benz car sold outside Kerala does not attract tax liability under the relevant Act.
The Sales Tax Revision petition is dismissed.
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 & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN
WEDNESDAY, THE 20TH JULY 2011 / H ASHADHA 1933
ST.Rev..No. 28 of 2011()
TA.39/2010 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD
REVISION PETITIONER/RESPONDENT/REVENUE:
STATE OF KERALA, REP.BY DEPUTY COMMISSIONER COMMERCIAL TAXES, ERNAKULAM
BY GOVERNMENT PLEADER SRI. MOHAMMED RAFEEQ.
RESPONDENT/APPELLANT/ASSESSEE:
M/S.KAP(INDIA) PROJECTS & CONTRUCTIONS PRIVATE LIMITED, EAST FORT P.O.,THRISSUR, PIN-680005
BY ADVS. M/S. HARISANKAR V. MENON MEERA V.MENON &
MAHESH V.MENON
THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 20/07/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
APPENDIX
ANNEXURE-A: TRUE COPY OF THE ASSESSMENT ORDER DATED 9.11.2009. ANNEXURE-B: A TRUE COPY OF THE ORDER OF THE APPELLATE ASSISTANT COMMISSIONER DATED 16.3.2010. ANNEXURE-C: A TRUE COPY OF THE ORDER OF THE TRIBUNAL DATED 9.7.2010.
// TRUE COPY //
P.S. TO JUDGE.
knc/-
C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ.
DATED THIS, THE 20TH DAY OF JULY, 2011.
J U D G M E N T
C.N. Ramachandran Nair, J.
This revision is filed by the State challenging the order of the Tribunal declaring that the Benz car sold by the respondent does not attract tax liability. We have heard the Government Pleader for the revision petitioner and counsel appearing for the respondent.
S.T. REV. 28/2011
2
only under CST Act. In view of the factual finding of the lower authorities including the Tribunal, we decline to interfere with the order of the Tribunal.
The S.T. Revision is dismissed.
C.N. RAMACHANDRAN NAIR, (JUDGE).
P.S. GOPINATHAN, (JUDGE)
knc/-
1 issue framed by the court
Whether the Tribunal's finding that the Benz car was sold outside Kerala exempts it from tax liability.
State of Kerala, Rep. by Deputy Commissioner Commercial Taxes, Ernakulam
M/s.Kap(India) Projects & Contructions Private Limited
C.N. Ramachandran Nair
P.S. Gopinathan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
