{"id":110581,"date":"2007-07-02T00:00:00","date_gmt":"2007-07-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-p-k-uthippu-vs-state-on-2-july-2007"},"modified":"2016-08-10T15:07:46","modified_gmt":"2016-08-10T09:37:46","slug":"ms-p-k-uthippu-vs-state-on-2-july-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-p-k-uthippu-vs-state-on-2-july-2007","title":{"rendered":"M\/S.P.K. Uthippu vs State on 2 July, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S.P.K. Uthippu vs State on 2 July, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nTRC No. 500 of 2001()\n\n\n\n1. M\/S.P.K. UTHIPPU\n                      ...  Petitioner\n\n                        Vs\n\n1. STATE\n                       ...       Respondent\n\n                For Petitioner  :SRI.C.K.THANU PILLAI\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :02\/07\/2007\n\n O R D E R\n                            H.L.Dattu,C.J. &amp; K.T.Sankaran,J.\n\n                     -------------------------------------------------------------\n\n                     T.R.C.Nos.500\/2001, 507\/2001 &amp; 511 of 2001\n\n                     -------------------------------------------------------------\n\n                            Dated, this the 2nd day of July 2007\n\n\n                                              ORDER\n<\/pre>\n<p>H.L.Dattu,C.J.\n<\/p>\n<\/p>\n<p>                  T.R.C.No.500   of   2001   arises   out   of   an   order   passed   by   the<\/p>\n<p>Sales Tax Appellate Tribunal, Additional Bench-II,  Palakkad  in T.A.No.198  of<\/p>\n<p>1997   dated   23rd        January,   2001   for   the   assessment   year   1987-88.<\/p>\n<p>T.R.C.No.507   of  2001  arises   out  of   the  order   passed   in  T.A.No.199  of   1997<\/p>\n<p>dated   23rd     January,   2001   for   the   assessment   year   1988-89,   while<\/p>\n<p>T.R.C.No.511   of  2001  arises   out  of   the  order   passed   in  T.A.No.202  of   1997<\/p>\n<p>dated   23rd  January,   2001   for   the   assessment   year   1991-92   by   the   same<\/p>\n<p>Tribunal.\n<\/p>\n<\/p>\n<p>                  2. In all these Tax Revision Cases, parties are common. Issues<\/p>\n<p>raised   are   also   common.   Therefore,   they   are   clubbed   together,   heard   and<\/p>\n<p>disposed of by this common order.\n<\/p>\n<\/p>\n<p>                  3.   The   assessee   is   a   dealer   registered   both   under   the   Kerala<\/p>\n<p>General Sales Tax Act (&#8220;KGST Act&#8221; for short) and Central Sales Tax Act (&#8220;CST<\/p>\n<p>Act&#8221; for short). He is doing business in arecanut. He purchases arecanut from<\/p>\n<p>unregistered dealers and effect consignment sales. In the annual return filed,<\/p>\n<p>the   assessee   had   claimed   exemption   from   payment   of   turnover   tax   under<\/p>\n<p>Section 5(2A) of the KGST Act relying upon the notification issued by the State<\/p>\n<p>Government in No.SRO.717\/88. The assessing authority has rejected the said<\/p>\n<p>claim solely on the ground that the assessee has not produced the declaration<\/p>\n<p>form   prescribed   under   the   notification   for   the   purpose   of   claiming   exemption<\/p>\n<p>under the notification. The view of the assessing authority is accepted by the<\/p>\n<p>first   appellate   authority   as   well   as   the   Tribunal   in   the   appeals   filed   by   the<\/p>\n<p>TRC Nos.500, 507 &amp;<\/p>\n<p>                511 of 2001                         &#8211; 2 &#8211;\n<\/p>\n<p>assessee.  The   Tribunal  in  its  order   after  extracting   the   notification   issued  by<\/p>\n<p>the State  Government  has  come  to  the  conclusion  that  if  for  any  reason the<\/p>\n<p>petitioner   seeks   exemption   from   payment   of   turnover   tax   under   the   Act   by<\/p>\n<p>virtue of the notification issued by the State Government in No.SRO.717\/88, he<\/p>\n<p>is expected to produce the declaration form prescribed under the notification or<\/p>\n<p>at least satisfactory evidence to suggest that arecanut has suffered tax at the<\/p>\n<p>earlier stages of sale or purchase.\n<\/p>\n<\/p>\n<p>                  4.   Sri.C.K.Thanu   Pillai,   the   learned   counsel   appearing   for   the<\/p>\n<p>assessee, by relying upon a decision which has been dissented by this Court<\/p>\n<p>subsequently, would contend  that since the petitioner is the last purchaser in<\/p>\n<p>the   State,   insistence   of   the   production   of   the   prescribed   declaration   form   is<\/p>\n<p>wholly unnecessary. The reliance is on the decision of a Division Bench of this<\/p>\n<p>Court in <a href=\"\/doc\/770214\/\">M\/s.P.I.Varghese &amp; Sons v. State of Kerala<\/a> [(2002) 10 KTR 157 (Ker).<\/p>\n<p>                  5.     Per   contra,   learned   counsel   appearing   for   the   State<\/p>\n<p>Government would submit that  it is mandatory on the part of the assessee in<\/p>\n<p>order to claim exemption from payment of turnover tax under notification SRO<\/p>\n<p>No.717\/88 that he shall either produce a declaration form prescribed under the<\/p>\n<p>notification or satisfactory evidence to the effect that at some point of sale or<\/p>\n<p>purchase turnover tax has already been paid.\n<\/p>\n<\/p>\n<p>                  6.   In  Refeeque   Enterprises  v.  State   of   Kerala  [2006   (1)   KLT<\/p>\n<p>207),   the   assessee   was   also   a   dealer   in   arecanut.   The   assessment   year   in<\/p>\n<p>question   was  1991-92.  He  was   the   last   purchaser   in  the   State.   He  had  also<\/p>\n<p>claimed   exemption   from   payment   of   turnover   tax   under   the   notification<\/p>\n<p>No.SRO.717\/88,   but   had   not   produced   the   declaration   form   from   the   dealer<\/p>\n<p>who paid the turnover tax or any other evidence in support of the case that the<\/p>\n<p>turnover tax had been paid.<\/p>\n<pre>\n\n\nTRC Nos.500, 507 &amp;\n\n                511 of 2001                           - 3 -\n\n\n\n\n<\/pre>\n<p>                  7.   The   Court   after   relying   upon   the   observations   made   by   the<\/p>\n<p>apex Court in <a href=\"\/doc\/1007359\/\">State of Punjab &amp; Ors. v. Punjab Fibres Ltd. &amp; Ors.,<\/a> [(2005) 139<\/p>\n<p>STC 200] has stated as under:\n<\/p>\n<\/p>\n<blockquote><p>                  &#8220;We have no hesitation to say that filing of declaration is a<\/p>\n<p>         mandatory   requirement   applying   the   principle   laid   down   by   the<\/p>\n<p>         apex court in Punjab Fibres Ltd.&#8217;s case. We are therefore unable<\/p>\n<p>         to   subscribe   the   view   of   the   Division   Bench   in  P.I.Varghese&#8217;s<\/p>\n<p>         case especially, in the light of the decision of the Supreme Court<\/p>\n<p>         in  Punjab Fibres Ltd.&#8217;  case. Assuming a liberal approach can be<\/p>\n<p>         made  as stated in  Gangadharan  v.  Addl.S.T.O., 1993  KLJ (Tax<\/p>\n<p>         Cases)   432   and   in  Thomas   Varghese&#8217;s  case   [1994   KLJ   (Tax<\/p>\n<p>         Cases)   37]   that   in   the   absence   of   a   declaration,   satisfactory<\/p>\n<p>         evidence   could   be   adduced   in   lieu   of   the   declaration,   no<\/p>\n<p>         satisfactory evidence has been adduced by the assessee in the<\/p>\n<p>         present case&#8221;.<\/p><\/blockquote>\n<p>                  8. In the instant case also, the assessee has not produced any<\/p>\n<p>declaration   form   as   provided   in   the   notification;   nor   has   he   produced   any<\/p>\n<p>evidence as required under the notification. In the absence of the appropriate<\/p>\n<p>declaration   form   or   any   evidence   in   lieu   of   the   same,   in   our   opinion,   the<\/p>\n<p>Tribunal   was   justified   in  rejecting   the   request   of   the   assessee   for   exemption<\/p>\n<p>from payment of turnover tax under Section 5(2A) of the Act. In that view of the<\/p>\n<p>matter, the question of law raised by the assessee in the memorandum of Tax<\/p>\n<p>Revision   Cases   requires   to   be   answered   in   the   negative   and   against   the<\/p>\n<p>assessee and in favour of the Revenue.\n<\/p>\n<\/p>\n<p>                  Ordered accordingly.\n<\/p>\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\/-\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S.P.K. Uthippu vs State on 2 July, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM TRC No. 500 of 2001() 1. M\/S.P.K. UTHIPPU &#8230; Petitioner Vs 1. STATE &#8230; Respondent For Petitioner :SRI.C.K.THANU PILLAI For Respondent : No Appearance The Hon&#8217;ble the Chief Justice MR.H.L.DATTU The Hon&#8217;ble MR. Justice K.T.SANKARAN Dated [&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-110581","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>M\/S.P.K. 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