IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 344 of 2005()
1. M/S. WIPRO LIMITED, (FORMERLY WIPRO
... Petitioner
Vs
1. STATE OF KERALA, REPRESENTED BY
... Respondent
For Petitioner :SRI.JOSEPH MARKOSE (SR.)
For Respondent :GOVERNMENT PLEADER
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice A.K.BASHEER
Dated :30/07/2008
O R D E R
H.L.DATTU, C.J. & A.K.BASHEER, J.
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S.T.Rev. No. 344 OF 2005
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Dated this the 30th day of July 2008
O R D E R
H.L.DATTU, C.J.
A dealer, who is aggrieved by the orders passed by the Sales Tax
Appellate Tribunal, Ernakulam, in TA No.1038/03 dated 27.01.2005 for
the assessment year 1997-98 , has filed this revision petition.
2. The assessee has framed the following questions of law for our
consideration and decision. They are as under:
1. Whether on the facts and in the circumstances of
the case, the Appellate Tribunal was right in holding
that the Annual Maintenance contracts in question are
works contracts falling within the scope of sale of
goods assessable under the KGST Act.
2. Whether on the facts and in the circumstances of
the case, the Appellate Tribunal was right in holding
that the Annual Maintenance Contracts in question
will fall within Entry 22 of Schedule IV of the KGST
Act?
3. Whether on the facts and in the circumstances of
the case, the Appellate tribunal was right in
confirming the estimation of Rs.57,85,256/- as
additional taxable turnover?
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4. Whether on the facts and in the circumstances of the case,
the Appellate tribunal was right in confirming the estimation of
Rs.57,85,256/- as additional taxable turnover?
5. Whether on the facts and in the circumstances of the case,
the Appellate tribunal was right in confirming the rate of tax
for computer based products and consumables is 10% and not
the concessional rate provided under the KGST Act and/or
S.R.O. 1728/1993?
3. The questions of law raised by the assessee, in our view, is no more
debatable, in view of the orders passed by this Court in M/s.Wipro Limited v. State
of Kerala in ST.Rev. Nos.24/04, 251/04, 252/04, 267/04 and 278/04 dated 13th
November, 2007.
4. This Court, while disposing of the aforesaid revision petitions, had
remanded the matter to the assessing authority to complete the assessment for the
assessment years in question in accordance with law and in the light of the
observations made therein.
5. Following the observations made in the aforesaid decision, this
revision petition is also disposed of. The orders passed by the assessing
authority confirmed by the first Appellate Authority and Tribunal for the
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assessment year 1997-98 is set aside. The matter is remanded back to the
assessing authority to reconsider the matter in accordance with law, keeping in
view the observations made by this Court in ST.Rev.No.24 of 2004 and connected
matters.
Ordered accordingly.
(H.L.DATTU)
CHIEF JUSTICE
(A.K.BASHEER)
JUDGE
ttb