Messrs.Malabar Wire Cut Brick vs State Of Kerala on 19 June, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 1738 of 2005(F)


1. MESSRS.MALABAR WIRE CUT BRICK
                      ...  Petitioner

                        Vs



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

2. THE COMMISSIONER, DEPARTMENT OF

3. DY. COMMISSIONER, COMMERCIAL TAXES,

4. SALES TAX OFFICER, IV CIRCLE,

                For Petitioner  :SRI.P.R.VENKETESH

                For Respondent  :GOVERNMENT PLEADER

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

 Dated :19/06/2008

 O R D E R
                       C.N.RAMACHANDRAN NAIR, J.
                  ....................................................................
                             W.P.(C) No.1738 of 2005
                  ....................................................................
                    Dated this the 19th day of June, 2008.

                                         JUDGMENT

The petitioner is challenging Ext.P4 notification whereunder bricks

and wirecut bricks are treated differently for the purpose of levy of sales tax.

I do not think the clarification has any significance after the commencement

of the KVAT Act under which bricks are taxable. So far as the cases prior

to that is concerned, there was no stay against implementation of the

clarification and so much so, parties would have collected tax and remitted

the same. However, I do not want to pronounce on the merits of the case

and it will be open to any member of the petitioner-Association or any

aggrieved person to approach this court, if there is any individual grievance.

The W.P. is closed as above.

C.N.RAMACHANDRAN NAIR
Judge
pms