Petitioner challenged Section 6A of the Kerala VAT Act imposing a 2% turnover tax. Court noted issue was covered in a prior judgment and disposed of the petition accordingly.
Writ petition dismissed as the issue was already covered in a prior judgment, with petitioner allowed prior benefit.
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 A.M.SHAFFIQUE
WEDNESDAY, THE 18TH DAY OF MAY 2016/28TH VAISAKHA, 1938
WP(C).No. 8027 of 2015 (C)
PETITIONER(S) :
A.B.TEXTILES,
KEVI COMPLEX, PALAYAM JN., CALICUT - 673 002, REPRESENTED BY ITS MANAGING PARTNER JOHN T.FRANCIS.
BY ADVS.SMT.K.LATHA
SMT.M.K.HAJARA
RESPONDENT(S) :
1. THE STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM- 695 001.
2. THE COMMERCIAL TAX OFFICER, 3RD CIRCLE, KOZHIKODE- 673 005.
3. THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM- 695 001.
4. SALES TAX OFFICER (RECOVERY) COMMERCIAL TAXES, O/O. DEPUTY COMMISSIONER, COMMERCIAL TAX DEPARTMENT, KOZHIKODE- 693 001.
BY SR. GOVERNMENT PLEADER SRI.LIJU.V.STEPHEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18-05-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Msd.
WP(C).No. 8027 of 2015 (C)
APPENDIX
PETITIONER(S)' EXHIBITS :
| EXT.P-1A: | THE TRUE COPY OF ASSESSMENT ORDER NO.32110853354/ 2014-15 FOR THE MONTH OF APRIL DATED 26.06.2014 ISSUED BY THE SECOND RESPONDENT. |
|---|---|
| EXT.P-1B: | THE TRUE COPY OF ASSESSMENT ORDER NO.32110853354/ 2014-15 FOR THE MONTH OF MAY DATED 31.07.2014 ISSUED BY THE SECOND RESPONDENT. |
| EXT.P-1C: | THE TRUE COPY OF ASSESSMENT ORDER NO.32110853354/ 2014-15 FOR THE MONTH OF JULY DATED 19.09.2014 ISSUED BY THE SECOND RESPONDENT. |
| EXT.P-2A: | THE TRUE COPY OF DEMAND NOTICE IN FORM NO.12 UNDER KVAT RULES ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER FOR THE MONTH OF APRIL DATED 26.06.2014. |
| EXT.P-2B: | THE TRUE COPY OF DEMAND NOTICE IN FORM NO.12 UNDER KVAT RULES ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER FOR THE MONTH OF MAY DATED 31.07.2014. |
| EXT.P-2C: | THE TRUE COPY OF DEMAND NOTICE IN FORM NO.12 UNDER KVAT RULES ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER FOR THE MONTH OF JULY DATED 27.09.2014. |
| EXT.P-3: | THE TRUE COPY OF PENALTY ORDER FOR THE MONTH OF APRIL 2014 ORDER NO.32110853354/2014-15 DATED 25.06.2014 ACCOMPANIED WITH THE NOTICE OF DEMAND DATED 25.06.2014 ISSUED BY THE SECOND RESPONDENT. |
| EXT.P-4: | THE TRUE COPY OF THE TAX RETURN DATED 25.08.2014 FOR THE PERIOD OF 01-APRIL 13 TO 31-MARCH 2014 PAID BY THE PETITIONER. |
| EXT.P-5: | THE TRUE COPY OF REVENUE RECOVERY NOTICES DATED 04.10.2014 ARE ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER. |
RESPONDENT(S)' EXHIBITS :
NIL
//TRUE COPY//
P.A.TO JUDGE.
Msd.
**A.M.SHAFFIQUE, J * * * * * * * * * * * *** W.P.C.No.8027 of 2015
Dated this the 18th day of May 2016
J U D G M E N T
This writ petition is filed challenging Ext.P1 and also Section 6A of the Kerala Value Added Tax Act, 2003 brought into force as per Finance Bill 2014. As per the above provision every dealer who have a total turnover above Rs.One Crore shall pay turnover tax @ 2% on their turnover of textiles excluding readymades. According to the petitioner, Section 6A is ultra vires the statute.
This writ petition is disposed of as above.
(sd/)
(A.M.SHAFFIQUE, JUDGE)
jsr
True Copy
PA to Judge
1 provisions across 1 enactments
A.B.Textiles
The State of Kerala
A.M. Shaffique
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
