IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 16414 of 2006(D)
1. M/S. PRIMA BEVERAGES (P) LTD.,
... Petitioner
Vs
1. THE SALES TAX OFFICER,
... Respondent
2. THE DEPUTY TAHSILDAR (R.R.)
3. STATE OF KERAL, REPRESENTED BY
For Petitioner :SRI.N.N.SUGUNAPALAN (SR.)
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :23/07/2008
O R D E R
K. M. JOSEPH, J.
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W.P.C. NO. 16414 OF 2006 D
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Dated this the 23rd July, 2008
JUDGMENT
Petitioner challenges Ext.P7. Ext.P7 is a revenue recovery
notice, calling upon the petitioner to pay sales tax, surcharge and
penal interest in a total sum of Rs.28,57,729/= for the
assessment year 1998 – 1999. For the assessment 1998 – 1999,
petitioner carried the matter in appeal against the assessment
both under the KGST Act as also the CST Act. As far as the
Appeal relating to KGST Act for the assessment year 1998 –
1999, going by Ext.P2 appellate order, the Appeal was allowed
and the assessing authority was directed to allow exemption to
the petitioner from sales tax under the KGST Act since the
petitioner being a small scale industrial unit. Regarding Central
Sales Tax, the petitioner’s Appeal was dismissed. There is no
dispute that Ext.P2 order has become final. If that be so, if
Ext.P7 is understood as a demand for payment of sales tax under
the KGST Act for the assessment year 1998 – 1999, Ext.P7 is
WPC.16414/06 D 2
clearly unsustainable. Treating Ext.P7 as a notice to recover the
amount due under the KGST Act with Surcharge and penal
interest, Ext.P7 is quashed. However, I make it clear that this
will not stand in the way of recovery of the amount due from the
petitioner under the assessment under the CST Act for the
assessment year 1998 – 1999, if the amount has already not been
paid.
The Writ Petition is disposed of as above.
Sd/=
K. M. JOSEPH, JUDGE
kbk.