IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 43 of 2008()
1. STATE OF KERALA REP. BY
... Petitioner
Vs
1. M/S. P.V.H. CASTINGS, KUTTIKATTOOR
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.P.RAGHUNATH
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice P.S.GOPINATHAN
Dated :04/06/2010
O R D E R
C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ.
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S.T.Rev. No. 43 OF 2008
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Dated this the 4th day of June, 2010
J U D G M E N T
Ramachandran Nair, J.
The question raised is whether the respondent is liable to pay
purchase tax under Section 5A of Sales Tax Act on the consumption
of raw material (silicon metal) which was purchased from exempted
units. The Tribunal following the decision of the Supreme Court in
Peekay Re-rolling Mills (P) Ltd. v. Assistant Commissioner and
Another (6 VST 541) allowed the claim. However in a similar case
in S.T.Rev No.97 of 2003, we have held that when purchase of
goods by industrial unit is from exempted units, they are liable to
pay tax under Section 5A of the Act. IN R.P. No.993 of 2007 in
S.T.Rev No.97 of 2003 this Court held that the decision of the
Supreme Court applies only to declared goods.
We are therefore in full agreement with the same view and
therefore allow the S.T.Rev. case filed by the State in reversing the
order of the Tribunal and by restoring the assessment confirmed in
first appeal.
C.N.RAMACHANDRAN NAIR
(JUDGE )
P.S.GOPINATHAN
(JUDGE )
vps
Crl. R.P..No.
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Crl. R.P..No.
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