Dismissed

State of Kerala v. M/. I.P.Ruby Latex Pvt. ;Td

Kerala HC13 Mar 2012ST.Rev./50/2009

Case brief

AI extract

What is this about?

The Kerala High Court dismissed revisions filed by the State against a Sales Tax Tribunal order. The Tribunal directed adjustment of CST demand against tax paid on field latex purchases, rejecting forfeiture of exemption under Section 46A(1) of the Kerala Sales Tax Act.

What did the court decide?

The Assessing Officer is directed to adjust CST demand against tax paid on purchase turnover on field latex.

State of Kerala Vs M/. I.P.Ruby Latex Pvt. ;Td — Cheque Dishonour | Kerala HC (2012)

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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 &

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THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH

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TUESDAY, THE 13TH DAY OF MARCH 2012/23RD PHALGUNA 1933

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ST.Rev..No. 50 of 2009 ()

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TA.171/2007 of S.T.A.TRIBUNAL, ADDL.BENCH, KOZHIKODE.

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REVISION PETITIONER/RESPONDENT/REVENUE :

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STATE OF KERALA REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM.

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BY SRI.BOBBY JOHN, GOVERNMENT PLEADER

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RESPONDENT(S)/APPELLANT/ASSESSEE :

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M/S. I.P.RUBY LATEX PVT. LTD , MALAPPURAM.

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BY ADV. SRI.ANIL D. NAIR BY ADV. SRI.E.K.NANDAKUMAR

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THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 13-03-2012, ALONG WITH STRV. 54/2009, STRV. 63/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

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AMV

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ST.Rev..No. 50 of 2009 ()

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APPENDIX

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PETITIONER(S) ANNEXURES	:
ANNEXURE-A	:	COPY OF THE ASSESSMENT ORDER DATED
		31.05.2006.
ANNEXURE-B	:	COPY OF THE ORDER OF THE FIRST
		APPELLATE AUTHORITY DATED 25.01.2007.
ANNEXURE-C	:	COPY OF THE ORDER OF THE STAT
		DATED 29.09.2008.
RESPONDENTS' ANNEXURES	:	NIL

/TRUE COPY/

P.A.TO JUDGE

AMV

C.N. RAMACHANDRAN NAIR

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BABU MATHEW P. JOSEPH, JJ.

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S.T. Rev. No. 50, 54 & 63 OF 2009

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Dated this the 13^th day of March, 2012

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J U D G M E N T

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Ramachandran Nair, J

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These connected revisions are filed by the State against KGST assessment for the period 2000-2001 and KGST and CST assessments for the year 2001-2002 against the same assessee namely respondent herein. We have heard senior Government Pleader appearing for the petitioner and also counsel appearing for respondent.

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After hearing both sides we do not find any ground to interfere with the Tribunal's order because respondent as processor of field latex purchased field latex, converted the same to centrifuged latex and sold it locally and interState. Notification SRO 1731/93 provides for CST exemption on centrifuged latex if purchase tax was paid on

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S.T. Rev. Nos. 50, 54 & 63 OF 2009 :2 :

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filed latex. Respondent claimed benefit of exemption on inster-State sales and the same was allowed. However, later Government issued SRO 695/03 with retrospective effect exempting payment of purchase tax on field latex. As a result of this Respondent forfeited exemption on CST which became payable on account of claim of exemption of purchase tax on field latex. However the Assessing Officer though demanded CST forfeited KGST paid on last purchase of field latex. Respondent's counsel rightly submitted that there is no scope in forfeiture u/s 46A(1) because purchase tax is not collected tax and is therefore available for adjustment against CST. We notice that Tribunal has granted relief accepting this contention whereby the Assessing Officer is directed to adjust CST demand against tax paid on purchase turnover on field latex. We do not find any ground to interfere with the

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S.T. Rev. Nos. 50, 54 & 63 OF 2009 :3 :

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Tribunal's order because the Tribunal has only given effect to notifications issued by the Government. Consequently

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these S.T.Revs. are dismissed.

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Sd/- C.N. RAMACHANDRAN NAIR, JUDGE.

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Sd/- BABU MATHEW P. JOSEPH, JUDGE.

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ul/-

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[True copy]

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P.S. to Judge.

State of Kerala v. M/. I.P.Ruby Latex Pvt. ;Td

Case brief

What is this about?

What did the court decide?

State of Kerala v. M/. I.P.Ruby Latex Pvt. ;Td

Case brief

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What the court decided

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