{"id":104992,"date":"2008-11-25T00:00:00","date_gmt":"2008-11-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-malabar-regional-co-op-milk-on-25-november-2008"},"modified":"2019-01-08T03:24:07","modified_gmt":"2019-01-07T21:54:07","slug":"state-of-kerala-vs-malabar-regional-co-op-milk-on-25-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-malabar-regional-co-op-milk-on-25-november-2008","title":{"rendered":"State Of Kerala vs Malabar Regional Co.Op. Milk on 25 November, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">State Of Kerala vs Malabar Regional Co.Op. Milk on 25 November, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 286 of 2007()\n\n\n1. STATE OF KERALA\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. MALABAR REGIONAL CO.OP. MILK\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :DR.K.B.MUHAMED KUTTY (SR.)\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :25\/11\/2008\n\n O R D E R\n                  H.L.DATTU, C.J. &amp; A.K.BASHEER, J.\n                 ------------------------------------------------------\n                            S.T.Rev.No. 286 of 2007\n                      ---------------------------------------------\n                 Dated, this the 25th day of November, 2008\n\n                                     O R D E R\n<\/pre>\n<p>H.L.Dattu, C.J.\n<\/p>\n<p>               The one and only question that arises for our consideration and<\/p>\n<p>decision is, the rate of tax payable on the sale of &#8216;sambharam&#8217;. The assessee<\/p>\n<p>had claimed reduced rate of tax on the ground, that, sambharam is nothing<\/p>\n<p>but butter milk, as envisaged under Entry 49 of the First Schedule to the<\/p>\n<p>Kerala General Sales Tax Act (&#8220;KGST Act&#8221; for short).                   However, the<\/p>\n<p>assessing authority was of the view, that, for the purpose of preparing<\/p>\n<p>sambharam, ginger, chilly, etc. are added to the butter milk, and, therefore,<\/p>\n<p>the identity of the butter milk changes, and, therefore it should be treated as<\/p>\n<p>an item falling under the Residuary clause, and, therefore, the assessing<\/p>\n<p>authority taxed it at 8%. Further, the assessing authority had relied upon the<\/p>\n<p>clarification issued by the Commissioner of Commercial Taxes, in<\/p>\n<p>Clarification No.C3.62774\/01\/CT\/dt.15.2.03.<\/p>\n<p>              2.    Aggrieved by the said order passed by the assessing<\/p>\n<p>authority, the assessee had carried the matter in appeal before the first<\/p>\n<p>appellate authority.     In the first appeal, the assessee&#8217;s representative had<\/p>\n<p><span class=\"hidden_text\">S.T.Rev.No. 286\/2007                 -2-<\/span><\/p>\n<p>brought to the notice of the first appellate authority, the decision of the<\/p>\n<p>Sales Tax Appellate Tribunal, wherein the Tribunal had held, that, butter<\/p>\n<p>milk and sambharam are one and the same commodity and, therefore,<\/p>\n<p>they would fall under Entry 49 of the First Schedule to the KGST Act.<\/p>\n<p>The first appellate authority has ignored the binding decision of the<\/p>\n<p>Tribunal, and, relying upon the clarification issued by the Commissioner<\/p>\n<p>of Commercial Taxes, has proceeded to confirm the orders passed by the<\/p>\n<p>assessing authority.\n<\/p>\n<p>              3. The correctness or otherwise of the orders passed by the<\/p>\n<p>first appellate authority was questioned by the assessee before the<\/p>\n<p>Tribunal.    After detailed consideration of the issue before them and<\/p>\n<p>applying the principles laid down by the Apex Court in the case of<\/p>\n<p>Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes),<\/p>\n<p>Ernakulam Vs. Pio Food Packers {1980 (46) STC 63}, the Tribunal has<\/p>\n<p>granted relief to the assessee.  It is the correctness or otherwise of the<\/p>\n<p>orders passed by the Tribunal is the subject matter of this revision<\/p>\n<p>petition.\n<\/p>\n<p>              4. The issue that would arise for our consideration and<\/p>\n<p>decision is, whether by adding of green chilly, ginger etc. to the butter<\/p>\n<p>milk, does the character of the butter milk would change, to fall it under<\/p>\n<p><span class=\"hidden_text\">S.T.Rev.No. 286\/2007                 -3-<\/span><\/p>\n<p>the Entry other than Entry 49 of the First Schedule to the KGST Act?<\/p>\n<p>              5.    Admittedly, the assessee is effecting sales of<\/p>\n<p>sambharam. For the preparation of sambharam, the assessee would<\/p>\n<p>add ginger, chilly and a pinch of salt to the butter milk. Mere addition<\/p>\n<p>of the ginger, chilly and a pinch of salt would not change the commodity<\/p>\n<p>as such. The sambharam continues to be the butter milk, and, therefore,<\/p>\n<p>in our opinion, the Tribunal was fully justified in annulling the orders<\/p>\n<p>passed by the assessing authority which was confirmed by the first<\/p>\n<p>appellate authority, and, further treating that sambharam is an item<\/p>\n<p>which would fall under Entry 49 of the First Schedule to the KGST Act.<\/p>\n<p>              6. In that view of the matter, while affirming the orders<\/p>\n<p>passed by the Tribunal, we reject the tax revision petition.<\/p>\n<p>              Ordered accordingly.\n<\/p>\n<\/p>\n<p>                                                     (H.L.DATTU)<br \/>\n                                                   CHIEF JUSTICE<\/p>\n<p>                                                   (A.K.BASHEER)<br \/>\n                                                         JUDGE<br \/>\nMS<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court State Of Kerala vs Malabar Regional Co.Op. Milk on 25 November, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 286 of 2007() 1. STATE OF KERALA &#8230; Petitioner Vs 1. MALABAR REGIONAL CO.OP. MILK &#8230; Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :DR.K.B.MUHAMED KUTTY (SR.) The Hon&#8217;ble the Chief Justice [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-104992","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State Of Kerala vs Malabar Regional Co.Op. 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