This revision petition challenged the Tribunal's order cancelling sales tax levied on the respondent for fiscal years 2001-02 and 2003-04. The Court followed the Supreme Court judgment in State of Kerala v. Kurian Abraham and dismissed the revision in favor of the respondent.
Revision filed by the State was dismissed in favor of the respondent.
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 HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH
MONDAY, THE 9TH DAY OF APRIL 2012/20TH CHAITHRA 1934 ST.Rev..No. 144 of 2010 ( ) --------------------------TA.329/2009 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD
REVISION PETITIONER/RESPONDENT/REVENUE:
STATE OF KERALA, REP.BY DEPUTY COMMISSIONR (LAW), COMMERCIAL, TAXES ERNAKULAM.
BY ADV. GOVERNMENT PLEADER, SRI.SOJAN JAMES
RESPONDENT/APPELLANT/ASSESSEE:
MARDEC R.K. LATEX (P) LIMITED, ANAMALLAIS HOUSE ANNEXE, CHEMBUKKAVU THRISSUR - 680020.
BY ADV. SRI.JOSEPH KODIANTHARA (SR.) BY ADV. SRI.V.ABRAHAM MARKOS BY ADV. SRI.MATHEWS K.UTHUPPACHAN BY ADV. SRI.BINU MATHEW BY ADV. SRI.TERRY V.JAMES BY ADV. SRI.B.J.JOHN PRAKASH BY ADV. SRI.TOM THOMAS (KAKKUZHIYIL)
THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 09-04-2012, ALONG WITH STRV. 145/2010, STRV. 146/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
SU/-
ST.Rev..No. 144 of 2010
APPENDIX
PETITIONER'S ANNEXURES:
ANNEXURE A: COPY OF THE ASSESSMENT ORDER DATED 23-4-2008.
ANNEXURE B: COPY OF THE ORDER OF THE DEPUTY COMMISSIONER (APPEALS) DATED 11-12-2008.
ANNEXURE C: COPY OF THE ORDER OF THE STAT DATED 10-112009.
RESPONDENT'S ANNEXURES: NIL.
/TRUE COPY/
P.A TO JUDGE
SU/-
C.N.RAMACHANDRAN NAIR,J. &
BABU MATHEW P.JOSEPH, J.
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S.T.Rev.Nos.144, 145 & 146 of 2010
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Dated this the 09th day of April, 2012
JUDGMENT
C.N.RAMACHANDRAN NAIR,J
Heard the special Government Pleader for the State and Senior counsel Sri.Joseph Kodianthara for respondents.
S.T.Rev.Nos.144, 145 & 146 of 2010
2
Tribunal held in favour of the respondent against which revision is filed.
After hearing both sides, we find that the issue is squarely covered in favour of the respondent vide judgment of the Supreme Court reported in State of Kerala and others v.Kurian Abraham pvt. ltd & another [2008] 13 VST 1 (SC) . Following the said judgment, we dismiss the revision filed by the State.
Sd/-
C.N.RAMACHANDRAN NAIR,JUDGE.
Sd/-
BABU MATHEW P.JOSEPH, JUDGE.
/true copy/ su/P.A. to Judge
2 issues framed by the court
Whether the respondent could be liable to purchase tax on field latex purchased given that tax on rubber attracts levy only at the last purchase point.
Whether the Tribunal's decision cancelling sales tax levied from the respondent for years 2001-02 and 2003-04 is maintainable.
Colour shows how this judgement treated each authority
State of Kerala and others v. Kurian Abraham pvt. ltd & anotherFollowed¶2
State of Kerala and others v. Kurian Abraham pvt. ltd & another [2008] 13 VST 1 (SC)
1 provisions across 1 enactments
State of Kerala (Rep. by Deputy Commissioner (Law), Commercial, Taxes Ernakulam)
Mardec R.K. Latex (P) Limited
C.N. Ramachandran Nair
Babu Mathew P. Joseph
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
