{"id":117934,"date":"2006-07-21T00:00:00","date_gmt":"2006-07-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/m-d-joseph-vs-state-of-kerala-on-21-july-2006-2"},"modified":"2015-09-13T10:22:03","modified_gmt":"2015-09-13T04:52:03","slug":"m-d-joseph-vs-state-of-kerala-on-21-july-2006-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/m-d-joseph-vs-state-of-kerala-on-21-july-2006-2","title":{"rendered":"M.D.Joseph vs State Of Kerala on 21 July, 2006"},"content":{"rendered":"
Kerala High Court<\/div>\n
M.D.Joseph vs State Of Kerala on 21 July, 2006<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST Rev No. 103 of 2003()\n\n\n1. M.D.JOSEPH, ASOK LIME AND BLEACHER'S\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY\n                       ...       Respondent\n\n                For Petitioner  :SRI.K.B.MUHAMED KUTTY\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :21\/07\/2006\n\n O R D E R\n                   C.N. RAMACHANDRAN NAIR &\n\n                              K. M. JOSEPH, JJ.\n\n                 ---------------------------------------------------\n\n                S.T.(REV) NOS.103\/03, 105\/03 & 133\/03\n\n                 ---------------------------------------------------\n\n                   Dated this the  21st  day of July, 2006\n\n\n                                 JUDGMENT\n<\/pre>\n
      C. N. Ramachandran Nair, J.\n<\/p>\n
      Common   question   arising   in   all   these   three   cases<\/p>\n
pertaining to the petitioner’s sales tax assessments for the years<\/p>\n
1994-95,   1995-96   and   1996-97,                 is   whether   the   produce<\/p>\n
manufactured and sold by petitioner, namely bleaching powder,<\/p>\n
is assessable as “chemical” under Entry 29 of the First Schedule<\/p>\n
to the KGST Act, taxable at 10 per cent at the point of first sale<\/p>\n
in   the   State,   or   whether   it   falls   under   “Lime   and   Dehydrated<\/p>\n
lime” taxable at the reduced rate of 2.5 per cent under Entry 28<\/p>\n
of IInd Schedule of Notification SRO No.1728\/93 as claimed by<\/p>\n
the petitioner.  We have heard Dr.K. B. Mohamed Kutty, learned<\/p>\n
senior   counsel   appearing   for   the   petitioner   and   the   learned<\/p>\n
Special Government Pleader appearing for the respondent.\n<\/p>\n
      2.     Petitioner   is   engaged   in   the   manufacture   and   sale   of<\/p>\n
bleaching powder.   The lion share of the production, according<\/p>\n
STRV. 103, 105 & 133\/03                 2<\/span><\/p>\n
to petitioner, was sold to Kerala Water Authority for treatment<\/p>\n
of water supplied for drinking purpose.  According to petitioner,<\/p>\n
the   item   is   essentially   made   of   lime,   though   not   lime   as   such<\/p>\n
and, therefore, the same is entitled to concessional rate of tax at<\/p>\n
2.5 per cent under the Notification above referred. On the other<\/p>\n
hand,   learned   Special   Government   Pleader   appearing   for   the<\/p>\n
respondent   contended   that   the   Notification   provides   for<\/p>\n
concessional rate of tax only on lime and dehydrated lime, and<\/p>\n
not for any products made out of lime.\n<\/p>\n
       3.   The first question to be considered is whether the item<\/p>\n
comes   within   the   description   of   “lime   and   dehydrated   lime”\n<\/p>\n
under   the   Notification   above   referred.     The   manufacturing<\/p>\n
activity of the product as explained by the tribunal in its order,<\/p>\n
which is not in dispute, is as follows:\n<\/p>\n
              “Bleaching powder is known as chloride of lime<\/p>\n
       and is a compound of Calcium, Chlorine and Oxygen<\/p>\n
       (Ca   COCL).     As   per   Encyclopaedia   Britannica,<\/p>\n
       bleaching powder, also known as chloride of lime, is a<\/p>\n
       white solid having the odour of chlorine.  It is formed<\/p>\n
       by the combination of chlorine with slaked lime and is<\/p>\n
       used as a bleaching and disinfecting agent.”<\/p>\n
STRV. 103, 105 & 133\/03                  3<\/span><\/p>\n<\/blockquote>\n
It is obvious from the above that bleaching powder is not lime or<\/p>\n
dehydrated lime as claimed by petitioner.  On the other hand, it<\/p>\n
is a chemical compound constituting of Calcium, Chlorine and<\/p>\n
Oxygen.     The     other   name   of   bleaching   powder,     namely<\/p>\n
chloride   of   lime   obviously   indicates   that   lime   is   a   major<\/p>\n
constituent   of   the   product.       However,   what   is   covered   by   the<\/p>\n
Notification   is   admittedly   lime  and   dehydrated   lime  which   are<\/p>\n
one   and   the   same   and   difference   being   that   in   the   latter   item,<\/p>\n
moisture   is   not   present.     By   no   means,   the   product   bleaching<\/p>\n
powder can be identified as lime pure and simple.  In the course<\/p>\n
of   manufacturing,   it   obviously   undergoes   a   change   involving<\/p>\n
loss of identity of lime and what emerges is a new product with<\/p>\n
different odour and charactoristics.  In fact, the chlorine content<\/p>\n
is what gives it the capacity to act as a disinfecting agent.  In this<\/p>\n
view   of   the   matter,   we   are   in   complete   agreement   with   the<\/p>\n
finding of the tribunal that bleaching powder cannot be treated<\/p>\n
as   lime   or   dehydrated   lime   within   the   meaning   of   the<\/p>\n
Notification   above   referred,   entitling   the   petitioner   for<\/p>\n
STRV. 103, 105 & 133\/03                      4<\/span><\/p>\n
concessional rate of tax on its sale.\n<\/p>\n
           4.     The   next   question   raised   is   whether   the   item   can   be<\/p>\n
treated as a chemical falling under Entry 29 of the Ist Schedule<\/p>\n
to   the   KGST   Act.     In   this   connection,   we   extract   hereunder<\/p>\n
Entry 29 as provided in the Schedule at the relevant time:\n<\/p>\n
           \"29.  Chemicals including         At the point of\n\n                   caustic soda, caus-            first sale in the        10\"\n\n                   stic potash, soda                State by a\n\n                   ash, sodium sulphate,        dealer who is\n\n                   sodium silicate,                  liable to tax\n\n                   sulphur, chemical               under Section\n\n                      components and                  5.\n\n\n                   mixtures not else-\n\n                   where classified in\n\n                    this schedule.\n\n\n\n\n<\/pre>\n
The tribunal has extracted the meaning of the term “Chemical”\n<\/p>\n
as   contained   in   the   new   Webster’s   Dictionary   of   English<\/p>\n
Language,   as  “a   substance   produced   by   or   used   in   a   chemical<\/p>\n
process”.     It   is   clear   from   the   manufacturing   process   that<\/p>\n
bleaching powder is a chemical product manufactured from out<\/p>\n
of chemicals in a factory.  In fact, petitioner himself is running a<\/p>\n
STRV. 103, 105 & 133\/03                 5<\/span><\/p>\n
factory   manufacturing   bleaching   powder   with   the   use   of<\/p>\n
chlorine, lime, water, etc.  Therefore, petitioner cannot deny the<\/p>\n
process   in   the   manufacture   of   bleaching   powder   as   anything<\/p>\n
different   from   a   chemical   process.     The   product,   therefore,<\/p>\n
answers the Dictionary meaning of “chemical” as stated above.\n<\/p>\n
Besides   this,   in   common   parlance   also,   we   do   not   think   that<\/p>\n
anyone   can   treat   bleaching   powder   as   an   item   other   than   a<\/p>\n
chemical.  Even though it may be used as a disinfectant in water<\/p>\n
purification, the same does not lead to the conclusion that it is<\/p>\n
not   a   chemical.     In   fact,   it   is   common   knowledge   that   excess<\/p>\n
chlorine   escapes   from   water   when   bleaching   powder   is   added<\/p>\n
for purification.   The indication in the Schedule above makes it<\/p>\n
clear   that   apart   from   the   generally   known   chemicals,   even<\/p>\n
chemical components and mixtures not else-where mentioned in<\/p>\n
the Schedule are covered therein.  In fact, Entry 29 is a residuary<\/p>\n
entry for all chemicals except those  specifically mentioned else-\n<\/p>\n
where in the Ist Schedule to the KGST Act.  In this view of the<\/p>\n
matter,   we   uphold   the   finding   of   the   tribunal   that   the   product<\/p>\n
STRV. 103, 105 & 133\/03                  6<\/span><\/p>\n
manufactured and sold by petitioner, namely bleaching powder<\/p>\n
answers the description of “chemical” under Entry 29 of the Ist<\/p>\n
Schedule   taxable   at   ten   per   cent.     However,   it   is   open   to   the<\/p>\n
petitioner to claim the benefit of concessional rate, if available,<\/p>\n
for   supply   to   organisations   like   Water   Authority,   Government<\/p>\n
Department,   etc.     Therefore,   the   Tax   Revision   Cases   are<\/p>\n
dismissed.\n<\/p>\n
                            C.N. RAMACHANDRAN NAIR, JUDGE<\/p>\n
                                                K. M. JOSEPH, JUDGE<\/p>\n
kbk.\n<\/p>\n
C.N. RAMACHANDRAN NAIR &<\/p>\n
     K. M. JOSEPH, JJ.\n<\/p>\n
    S.T.REV.NOS.103\/03,<\/p>\n
      105\/03 & 133\/03<\/p>\n
       JUDGMENT<\/p>\n
       21st July, 2006.<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M.D.Joseph vs State Of Kerala on 21 July, 2006 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 103 of 2003() 1. M.D.JOSEPH, ASOK LIME AND BLEACHER’S … Petitioner Vs 1. STATE OF KERALA, REPRESENTED BY … Respondent For Petitioner :SRI.K.B.MUHAMED KUTTY For Respondent :GOVERNMENT PLEADER The Hon’ble MR. Justice […]<\/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-117934","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM.D.Joseph vs State Of Kerala on 21 July, 2006 - Free Judgements of Supreme Court & 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\/m-d-joseph-vs-state-of-kerala-on-21-july-2006-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M.D.Joseph vs State Of Kerala on 21 July, 2006 - 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