{"id":108235,"date":"2007-05-30T00:00:00","date_gmt":"2007-05-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/premier-tyres-limited-vs-state-of-kerala-represented-by-on-30-may-2007"},"modified":"2015-07-18T01:52:21","modified_gmt":"2015-07-17T20:22:21","slug":"premier-tyres-limited-vs-state-of-kerala-represented-by-on-30-may-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/premier-tyres-limited-vs-state-of-kerala-represented-by-on-30-may-2007","title":{"rendered":"Premier Tyres Limited vs State Of Kerala Represented By on 30 May, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Premier Tyres Limited vs State Of Kerala Represented By on 30 May, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST Rev No. 221 of 2005()\n\n\n1. PREMIER TYRES LIMITED,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA REPRESENTED BY\n                       ...       Respondent\n\n                For Petitioner  :SRI.M.PATHROSE MATTHAI (SR.)\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :30\/05\/2007\n\n O R D E R\n                                  H.L.Dattu,C.J. &amp; K.T.Sankaran,J.\n\n                                   ---------------------------------------------\n\n                                         S.T.Rev.No. 221 of 2005\n\n                                   ---------------------------------------------\n\n                                 Dated, this the 30th day of May, 2007\n\n\n                                                    ORDER\n<\/pre>\n<p>H.L.Dattu,C.J.\n<\/p>\n<p>                  In   this   revision   petition,   we   are   concerned   with   the   assessment   year<\/p>\n<p>1995-96. The commodity in dispute is Nylon Tyre cord fabric. The assessee, while filing<\/p>\n<p>its   annual   return,   had   claimed   exemption   since,   according   to   the   assessee,   the<\/p>\n<p>commodity   in   which   it   is   dealing   would   fall   under   Entry   11   of   Third   Schedule   to   the<\/p>\n<p>Kerala General Sales Tax Act (&#8220;KGST Act&#8221; for short). It is apropos to notice here itself<\/p>\n<p>that the commodity falling under Entry 11 of Third Schedule to the Act is exempt from<\/p>\n<p>payment   of   tax   by   virtue   of   the   provisions   of   Section   9   of   the   Act.   The   assessing<\/p>\n<p>authority has rejected  the claim and it is of the  view that it is unscheduled goods and<\/p>\n<p>required   to   be   taxed   under   Entry   156   of   First   Schedule   to   the   Act.   This   view   of   the<\/p>\n<p>assessing authority is accepted by the first appellate authority. The Tribunal, to say the<\/p>\n<p>least, has most mechanically accepted the views of the assessing authority and that of<\/p>\n<p>the appellate authority without there being any discussion whatsoever. Aggrieved by the<\/p>\n<p>said order of the Tribunal, the assessee is before us in this revision.\n<\/p>\n<p>                  2.   Sri.Pathros   Matthai,   learned   Senior   Counsel   appearing   for   the<\/p>\n<p>assessee   would   submit   that   the   Tribunal   without   considering   the   issues,   i.e.,   whether<\/p>\n<p>the Nylon Tyre cord fabric is an item coming under Entry 11 of Third Schedule to the Act<\/p>\n<p>and, therefore, exempt under Section 9 of the Act and whether the assessee is liable to<\/p>\n<p>pay interest under Section 23(3) of the Act, could not have mechanically confirmed the<\/p>\n<p>orders   of   the   assessing  authority  and  the appellate   authority  for   the   assessment  year<\/p>\n<p>1995-96.\n<\/p>\n<p><span class=\"hidden_text\">S.T.Rev.No.221 of 2005                                &#8211; 2 &#8211;<\/span><\/p>\n<p>                  3. Sri.V.V.Ashokan, learned Special Government Pleader (Taxes) sought<\/p>\n<p>to justify the orders passed by the Tribunal, may be knowing fully well that the said order<\/p>\n<p>can never be justified.\n<\/p>\n<p>                  4. We have gone through the orders passed by the Tribunal. The Tribunal<\/p>\n<p>merely   extracts   whatever   that   has   been   said   by   the   assessing   authority   and   the   first<\/p>\n<p>appellate   authority.   Without   any   discussion   whatsoever,   it   mechanically   proceeds   to<\/p>\n<p>confirm the reasoning and conclusions reached by the assessing authority and the first<\/p>\n<p>appellate authority. In our opinion, this is not the way in which the Tribunal is required to<\/p>\n<p>decide a  statutory  appeal filed   by an aggrieved   person\/assessee.  Apart  from   this,  the<\/p>\n<p>Tribunal   is   the   last   fact   finding   authority   and   the   Tribunal,   especially   when   an   issue<\/p>\n<p>arises   for   consideration   about   exigibility   or   otherwise   of   an   article\/commodity   it   is<\/p>\n<p>required   and   expected     to   apply  its   mind   and   say   one   way  or   the   other,   whether   the<\/p>\n<p>particular commodity comes under any one of the entries under the Schedule to the Act.\n<\/p>\n<p>In the instant case, as we have already stated, the Tribunal has not even considered the<\/p>\n<p>primary issue that was  raised by the assessee.   In view of all these, we are of the firm<\/p>\n<p>view   that   the   order   passed   by   the   Tribunal   is     to   be   interfered   with   and   the   matter<\/p>\n<p>requires to be remitted back to the Tribunal for a fresh decision in accordance with law<\/p>\n<p>and after affording an opportunity of hearing to both sides. Accordingly, the following:\n<\/p>\n<blockquote><p>                                                    Order<\/p>\n<\/blockquote>\n<blockquote><p>          (i) The revision petition is allowed.<\/p><\/blockquote>\n<p>          (ii) The   orders  passed  by  the  Tribunal  for  the   assessment   year  1995-96  is set<\/p>\n<p>aside.\n<\/p>\n<p>          (iii) A  direction  is issued to  the  Tribunal to  decide the issue whether  the   Nylon<\/p>\n<p>Tyre   cord   fabric   is   an   item   falling   under   Entry   11   of   the   Third   Schedule   to   the<\/p>\n<p>K.G.S.T.Act and  whether  the  petitioner is liable to pay  interest  under Section 23(3)  of<\/p>\n<p>the Act in view of the orders of deferment passed by the Board for Industrial Financial<\/p>\n<p><span class=\"hidden_text\">S.T.Rev.No.221 of 2005                              &#8211; 3 &#8211;<\/span><\/p>\n<p>Reconstruction (BIFR). While  answering  the aforesaid issues, the  Tribunal shall afford<\/p>\n<p>an   opportunity   of   hearing   to   both   sides.   All   other   contentions   are   left   open.   Ordered<\/p>\n<p>accordingly.\n<\/p>\n<p>                                                                                 H.L.Dattu<\/p>\n<p>                                                                              Chief Justice<\/p>\n<p>                                                                             K.T.Sankaran<\/p>\n<p>                                                                                     Judge<\/p>\n<p>vku\/DK.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Premier Tyres Limited vs State Of Kerala Represented By on 30 May, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 221 of 2005() 1. PREMIER TYRES LIMITED, &#8230; Petitioner Vs 1. STATE OF KERALA REPRESENTED BY &#8230; Respondent For Petitioner :SRI.M.PATHROSE MATTHAI (SR.) For Respondent :GOVERNMENT PLEADER The [&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-108235","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>Premier Tyres Limited vs State Of Kerala Represented By on 30 May, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/premier-tyres-limited-vs-state-of-kerala-represented-by-on-30-may-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Premier Tyres Limited vs State Of Kerala Represented By on 30 May, 2007 - Free Judgements of Supreme Court &amp; 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