High Court Kerala High Court

State vs M/S.Cousins Municipal Shopping … on 12 June, 2007

Kerala High Court
State vs M/S.Cousins Municipal Shopping … on 12 June, 2007
       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

TRC No. 320 of 2000()



1. STATE
                      ...  Petitioner

                        Vs

1. M/S.COUSINS MUNICIPAL SHOPPING COMPLEX
                       ...       Respondent

                For Petitioner  :GOVERNMENT PLEADER

                For Respondent  :SMT.S.K.DEVI

The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN

 Dated :12/06/2007

 O R D E R


                  H.L. DATTU, C.J.  &   K.T. SANKARAN, J.

                  ----------------------------------------------------------

                                T.R.C. No.320 of 2000

                  -----------------------------------------------------------

                    Dated, this the  12th day of June, 2007


                                          ORDER

H.L. DATTU, CJ.

The Revenue, being aggrieved by the orders passed by the Sales

Tax Appellate Tribunal, Additional Bench II, Ernakulam in T.A.No.433 of

1999 for the assessment year 1995-96 dated 21.3.2000 is before us in this

revision petition filed under section 41 of the Kerala General Sales Tax Act

read with Rule 41(1) of the Kerala General Sales Tax Rules.

2. The Revenue has raised the following question of law for our

consideration and decision. The question of law reads as under:

“Is not the Tribunal in error in construing the scope and

purport of section 5(1)(vi) of the KGST Act? Is there any

warrant under the said section to exclude the tax collection

at the earlier point in the matter of computation of taxable

turnover for exigibility to value added tax?”

3. The question of law raised in this revision petition is no more res

integra in view of the law declared by a Division Bench of this Court in the

case of State of Kerala v. The Chemmannur Distributors – [2003] 11

KTR 103. In the said decision the court has observed as under:

“The respondent had purchased goods from the

manufacturers who have collected sales tax at 12% on the

purchases made by the respondent. The respondent had

sold the goods and paid tax on the value addition at the

rate of 12% and remitted the same. While paying the tax

TRC 320/2000 2

the respondent has excluded the entire purchase price

including sales tax collected by the supplier and paid tax

only on the value addition, that is the margin received by

the respondent.

The Tribunal held that the exemption will include sale tax

paid at the purchase point. The decision of the Tribunal is

confirmed.”

4. In view of the law declared by this court, the question of law

raised for our consideration and decision by the Revenue requires to be

answered in the negative and in favour of the assessee. Ordered

accordingly.

H.L. DATTU,

CHIEF JUSTICE.

K.T. SANKARAN,

JUDGE.

mt/

TRC 320/2000 3

H.L. DATTU, C.J. &

K.T. SANKARAN, J.

T.R.C. NO.320 OF 2000

ORDER

12.6.2007