IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 25524 of 2008(L)
1. ST.DOMINIC CATHEDRAL CHURCH
... Petitioner
Vs
1. SALES TAX OFFICER, PONKUNNAM
... Respondent
2. SALES TAX APPELLATE TRIBUNAL
3. THAHSILDAR R.R., KANJIRAPPALLY.
For Petitioner :SRI.RAMESH CHERIAN JOHN
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :29/08/2008
O R D E R
K.M.JOSEPH, J.
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WP.(C) No. 25524 of 2008
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Dated this the 29th day of August, 2008
JUDGMENT
Petitioner challenges Ext.P10. Ext.P10 is an order passed by
the Tribunal dismissing the stay petition. The question to be considered is
whether rubber tree would constitute timber and would attract liability to tax
under the KGST Act. Petitioner points out that the issue is not free from
doubt. He also relied on Ext.P4 order of the Division Bench in a Tax
Revision Case. It is pointed out that none of these aspects were considered
in Ext.P10.
2. I heard learned Government Pleader also.
3. I feel that the petitioner is entitled to an interim order of stay
on condition that the petitioner deposits 30% of the amount demanded.
Accordingly, the writ petition is disposed of setting aside Ext.P10 and
directing that if the petitioner deposits 30% of the amount within two weeks
from today, revenue recovery proceedings relating to the demand for tax
with interest will be kept in abeyance till the disposal of the appeal.
(K.M. JOSEPH, JUDGE)
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