IN THE HIGH COURT OF KERALA AT ERNAKULAM
WA.No. 2219 of 2006(B)
1. N.T.JOSEPH,
... Petitioner
Vs
1. THE GENERAL MANAGER,
... Respondent
2. THE TAHSILDR,
3. THE DISTRICT COLLECTOR,
4. THE SALES TAX OFFICER,
For Petitioner :SRI.C.A.CHACKO
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :10/08/2009
O R D E R
C .N. RAMACHANDRAN NAIR &
C. K. ABDUL REHIM, JJ.
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W. A. No. 2219 OF 2009
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Dated this the 10th day of August, 2009
JUDGMENT
Ramachandran Nair,J.
Writ Petition was filed for a direction to the respondents to grant
the benefit of balance sales tax exemption available to constituent units
which on turning sick formed through amalgamation the appellant-
company. The case of the appellant is that company is formed by
amalgamating different sick industrial units and the scheme of
exemption from sales tax permits the appellant to get continued
exemption granted to the industrial units which formed the appellant
company through amalgamation as per the direction of the High Court.
Government Pleader submitted that appellant has not furnished any
details to the Government for them to consider continued eligibility for
exemption. Therefore, according to him, even though the scheme of
exemption provides for rehabilitation of unit, the appellant has not in
fact been able to successfully organise themselves after obtaining
orders for rehabilitation. In fact, the appellant company is stated to be
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not functioning for the last several years. Since the appellant is not
running successfully there is no need for them to press for their sales
tax exemption on the products which are not manufactured or sold.
Consequently, the dispute raised is only academic in nature. We
therefore dismiss the appeal.
(C.N.RAMACHANDRAN NAIR)
Judge.
(C. K. ABDUL REHIM)
Judge.
kk
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