IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 18 of 2010()
1. STATE OF KERALA, REPRESENTED BY
... Petitioner
Vs
1. SEVEN SEAS DISTILLERY LIMITED,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.V.V.ASOKAN
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice B.P.RAY
Dated :08/11/2010
O R D E R
C .N. RAMACHANDRAN NAIR, &
BHABANI PRASAD RAY, JJ.
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S. T. Rev. No. 18 of 2010
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Dated this the 8th day of November, 2010
JUDGMENT
Ramachandran Nair, J.
Heard Government Pleader appearing for the State and Sri. V.V.
Asokan appearing for the respondent. The question raised is whether
the Tribunal was justified in cancelling the assessment of fixed assets
amounting to Rs. 21,86,077/-. After hearing both sides and after going
through the Tribunal’s order, we feel that if the assessee-company’s
assets were used in Head Office at Chennai, and were sold there then
there is no scope for assessment in Kerala. However, Tribunal
accepted the contention of the respondent without verifying the
documents said to have been produced before it. In fact if fresh
documents are produced before it, it was the duty of the Tribunal to
examine the correctness and either allow the claim or they should have
remanded the matter for the Officer to consider the correctness of the
claim based on documents produced. In fact, fixed assets sales are
taxable in Tamil Nadu also and assessee could have produced
STRV 18/2010 2
assessment made in Tamil Nadu. We feel the matter requires
reconsideration at the hands of the assessing officer. Accordingly we
allow the revision setting aside the order of the Tribunal on this issue
for the year 2000-01 and remand the matter to the assessing officer for
considering the documents to be produced by the assessee pertaining to
the assets sold, tax payment, etc. in Tamil Nadu. If the assets were
used and sold in Tamil Nadu, then the assessing officer will exclude the
turnover from assessment, no matter whether the turnover escaped
assessment in Tamil Nadu or not.
S.T. Revision is allowed to the extent indicated above.
(C.N.RAMACHANDRAN NAIR)
Judge.
(BHABANI PRASAD RAY)
Judge.
kk STRV 18/2010 3