IN THE HIGH COURT OF KERALA AT ERNAKULAM
RP.No. 823 of 2010(D)
1. P.K.MURALEEDHARA KURUP, SUNTECH,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER,
... Respondent
2. STATE OF KERALA, REPRESENTED BY ITS
For Petitioner :SMT.S.K.DEVI
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN
Dated :06/12/2010
O R D E R
C.N. RAMACHANDRAN NAIR &
V.K. MOHANAN, JJ.
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R.P. NO. 823/2010 in W. A No. 936/2007 &
R.P. No. 869/2010 in W.A. No. 1597/2008
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Dated this the 6th day of December, 2010
O R D E R
Ramachandran Nair, J.
Even though we do not find any ground to interfere with the
judgment in review petitions, counsel for the review petitioner
submitted that this Court has not considered the other issue, namely,
review petitioner’s entitlement for input tax credit on materials locally
purchased. According to counsel, since assessment was challenged on
the ground of constitutional validity, petitioner has not filed appeal
against assessment for getting input tax credit. We feel, if petitioner is
entitled to input tax credit for raw materials sourced from Kerala, then
the same should not be declined merely because appeal is not filed and
the matter was directly taken to this Court by filing Writ Petition. We
therefore dispose of the review petitions by directing the assessing
officer to consider eligibility of the review petitioner for input tax
credit and allow the same in respect of tax paid on locally purchased
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inputs if petitioner is otherwise eligible under the provisions of the Act
and Rules.
Sd/-
(C.N. RAMACHANDRAN NAIR)
Judge
Sd/-
(V.K. MOHANAN)
Judge.
kk
True copy
PS to Judge
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