M/S.Hitec Ceramics vs The State Of Kerala on 29 May, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 34685 of 2004(D)


1. M/S.HITEC CERAMICS, I.D.PLOT NO.60,
                      ...  Petitioner

                        Vs



1. THE STATE OF KERALA, REP. BY THE
                       ...       Respondent

2. THE COMMISSIONER OF COMMERCIAL TAXES,

3. THE SALES TAX OFFICER,

4. M/S.BHARAT PETROLEUMM CORPORATION

                For Petitioner  :SRI.A.KUMAR

                For Respondent  :SRI.N.N.SUGUNAPALAN, SC, BPC

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

 Dated :29/05/2008

 O R D E R
                       C.N.RAMACHANDRAN NAIR, J.
                  ....................................................................
                            W.P.(C) No.34685 of 2004
                  ....................................................................
                    Dated this the 29th day of May, 2008.

                                         JUDGMENT

The W.P. is filed for direction to the third respondent to permit the

petitioner to issue Form 18 to avail concessional rate for purchase of

furnace oil for use in manufacture of ceramic tiles. Form 18 prescribed

under Section 5(3) of the KGST Act is only for purchase of raw material,

packing material etc., and not for fuel. Individual concession cannot be

granted to the petitioner in deviation of the statutory provisions. The W.P.

therefore fails and is dismissed.

C.N.RAMACHANDRAN NAIR
Judge
pms