{"id":126177,"date":"2007-06-26T00:00:00","date_gmt":"2007-06-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-brooke-bond-india-limited-on-26-june-2007"},"modified":"2017-10-11T10:51:28","modified_gmt":"2017-10-11T05:21:28","slug":"state-of-kerala-vs-ms-brooke-bond-india-limited-on-26-june-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-brooke-bond-india-limited-on-26-june-2007","title":{"rendered":"State Of Kerala vs M\/S. Brooke Bond India Limited on 26 June, 2007"},"content":{"rendered":"
Kerala High Court<\/div>\n
State Of Kerala vs M\/S. Brooke Bond India Limited on 26 June, 2007<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nTRC No. 26 of 2002()\n\n\n1. STATE OF KERALA, REPRESENTED BY THE\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S. BROOKE BOND INDIA LIMITED,\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :.\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :26\/06\/2007\n\n O R D E R\n                           H.L.Dattu,C.J. & K.T.Sankaran,J.\n\n                 ------------------------------------------------------------------\n\n                 T.R.C.Nos.26\/2002, 72\/2002, 122\/2002,\n\n                               123\/2002 & 124\/2002\n\n                 ------------------------------------------------------------------\n\n\n                        Dated, this the 26th  day of June, 2007\n\n\n                                            ORDER\n<\/pre>\n
H.L.Dattu,C.J.\n<\/p>\n<\/p>\n
                 Since   common   question   of   law   and   facts   are   involved   in   all<\/p>\n
these Tax Revision Cases, they are clubbed together, heard and disposed of<\/p>\n
by this common order.\n<\/p>\n<\/p>\n
                 2. These  Tax Revision Cases arise under the provisions of the<\/p>\n
Kerala General   Sales  Tax   Act  (“KGST  Act”  for   short).   In  these  Tax  Revision<\/p>\n
Cases we are concerned with assessment years 1987-88, 1990-91, 1991-92,<\/p>\n
1992-93 and 1993-94.\n<\/p>\n<\/p>\n
                 3.   The   primary   question   that   arises   for   our   consideration   in<\/p>\n
these Tax Revision Cases is whether sale of Bru Coffee is taxable under Entry<\/p>\n
53 of the First Schedule to the Act or is it under Entry 77 of the First Schedule<\/p>\n
to the Act.\n<\/p>\n<\/p>\n
                 4. The respondent-assessee is a dealer under the provisions of<\/p>\n
the KGST Act and Central Sales Tax Act (“CST Act” for short). The business<\/p>\n
activity of the respondent-assessee is the sale of Bru Coffee.<\/p>\n
                 5.   The   assessee   had   filed   its   annual   returns   before   the<\/p>\n
assessing authority,  inter alia  claiming that its taxable turnover requires to be<\/p>\n
brought   under   Entry   77   of   the   First   Schedule   to   the   Act.   That   has   been<\/p>\n
negatived by the assessing authority and brought it under Entry 53 of the First<\/p>\n
Schedule to the Act. Aggrieved by the said order, the assessee had carried the<\/p>\n
matter by way of first appeal before the first appellate authority. The appellate<\/p>\n
authority had modified the orders passed by the assessing authority, but still of<\/p>\n
T.R.C.No.26 of 2002 &<\/p>\n
connected cases                                      – 2 –\n<\/p>\n
the opinion that the coffee sold   by the assessee would fall under Entry 53 of<\/p>\n
the   First   Schedule   to   the   Act.   That   is   how   the   assessee   was   before   the<\/p>\n
Tribunal.\n<\/p>\n<\/p>\n
                  6.   The   primary  contention  of   the   assessee  before  the   Tribunal<\/p>\n
was that the Bru Coffee is admixture of coffee and chicory and, therefore, the<\/p>\n
sale   of   the   Bru   Coffee   requires   to   be   taxed   under   Entry   77   of   the   First<\/p>\n
Schedule to the Act. The contention of the assessee was found favour by the<\/p>\n
Tribunal. Aggrieved by the orders so passed by the Tribunal, the Revenue is<\/p>\n
before us in these Tax Revision Cases.\n<\/p>\n<\/p>\n
                  7. The Revenue has raised the following question of law for our<\/p>\n
consideration and decision. The question reads as under:<\/p>\n
         “Question   raised   for   decision   of   the   High   Court   is   whether   the<\/p>\n
         Tribunal justified in coming  to the conclusion that  Bru Coffee is<\/p>\n
         an article coming under entry 77 taxable at 6% and not an article<\/p>\n
         coming under entry 53 of Schedule-I taxable at 10%”.<\/p><\/blockquote>\n
                  8.   Sri.V.V.Ashokan,   learned   Special   Government   Pleader<\/p>\n
(Taxes) would submit that the coffee sold by the assessee is Bru Coffee and<\/p>\n
Bru Coffee  is a brand  name.  Therefore,  for  the purpose of  levying  tax under<\/p>\n
the   KGST   Act,   the   same   requires   to   be   brought   under   Entry   53   of   the   First<\/p>\n
Schedule to the Act. Therefore, he submits that the Tribunal was not justified in<\/p>\n
holding that the Bru Coffee sold by the assessee would fall under Entry 77 of<\/p>\n
the First Schedule to the Act.\n<\/p>\n<\/p>\n
                  9.   Sri.Anil   D.Nair,   learned   counsel   appearing   for   the<\/p>\n
respondent-assessee   would   ably   justify   the   impugned   order   passed   by   the<\/p>\n
Tribunal. He also places reliance on the observations made by this Court in the<\/p>\n
case of Brooke Bond India Limited v. State of Kerala [(1992) 84 STC 334].<\/p>\n
\n\n\nT.R.C.No.26 of 2002 &\n\nconnected cases                                       - 3 -\n\n\n\n<\/pre>\n
                  10. In our view, the matter can be decided on the first principle<\/p>\n
without   reference   to   the   case   law   cited   by   the   learned   counsel   for   the<\/p>\n
respondent-assessee.\n<\/p>\n<\/p>\n
                  11. We  are concerned with the assessment years, as we have<\/p>\n
already noticed, 1987-88 and onwards. The Entry relevant for the purpose of<\/p>\n
these assessment years are as under:\n<\/p>\n<\/p>\n
         Entry 36 – Coffee but not including coffee drink and French coffee.<\/p>\n
         Entry 37 – Coffee powder sold under brand name.<\/p>\n
Entry after 1.7.1987, in so far as coffee is concerned, was Entry 52, Entry 53<\/p>\n
and   Entry   77.   Entry   52   speaks   of   coffee   but   not   including   coffee   drink   and<\/p>\n
French   coffee.   Entry   53   speaks   of   coffee   powder   sold   under   brand   name.<\/p>\n
Entry 77 speaks of  French Coffee (admixture of coffee and chicory).<\/p>\n
                  12. A close reading  of the aforesaid Entries would indicate  the<\/p>\n
following: Entry 52 speaks of coffee but not including coffee drink and French<\/p>\n
Coffee.   Entry   53   specifically   states   that   coffee   powder   if   it   is   sold   under   a<\/p>\n
brand name. However, Entry 77 speaks of French Coffee (admixture of coffee<\/p>\n
and chicory).\n<\/p>\n<\/p>\n
                  13. It is an undisputed fact that the Bru Coffee is nothing but an<\/p>\n
admixture of coffee and chicory.\n<\/p>\n<\/p>\n
                  14.  If   for  any reason the assessee  had effected  sale of   coffee<\/p>\n
powder   simplicitor   under   a   particular   brand   name,   then   its   taxable   turnover<\/p>\n
would have been brought under Entry 37 of the First Schedule of the Act. But<\/p>\n
in the present case what is sold by the assessee is an admixture of coffee and<\/p>\n
chicory.  Certainly  that   would   fall   under   Entry   77   of   the  First   Schedule   to   the<\/p>\n
Act.<\/p>\n
\n\n\nT.R.C.No.26 of 2002 &\n\nconnected cases                                         - 4 -\n\n\n\n<\/pre>\n
                   15. Keeping these Entries in view, in our view, the Tribunal was<\/p>\n
justified in holding that what is sold by the assessee is an admixture of coffee<\/p>\n
and chicory and, therefore, it would fall under Entry 77 of the First Schedule to<\/p>\n
the Act.\n<\/p>\n<\/p>\n
                   16. In view of the above, we are of the opinion that the Tribunal<\/p>\n
was justified in holding that  Bru Coffee is an admixture of coffee and chicory<\/p>\n
and,   therefore,   it   would   fall   under   Entry   77   of   the   First   Schedule   to   the   Act.<\/p>\n
Therefore, the question of law framed by the Revenue requires to be answered<\/p>\n
against the Revenue and in favour of the assessee.<\/p>\n
                   Ordered accordingly.\n<\/p>\n<\/p>\n
                                                                           H.L.Dattu<\/p>\n
                                                                        Chief Justice<\/p>\n
                                                                         K.T.Sankaran<\/p>\n
                                                                                Judge<\/p>\n
vku\/-\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court State Of Kerala vs M\/S. Brooke Bond India Limited on 26 June, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM TRC No. 26 of 2002() 1. STATE OF KERALA, REPRESENTED BY THE … Petitioner Vs 1. M\/S. BROOKE BOND INDIA LIMITED, … Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :. The […]<\/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-126177","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nState Of Kerala vs M\/S. 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