{"id":13150,"date":"2009-10-12T00:00:00","date_gmt":"2009-10-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-wynad-resins-on-12-october-2009"},"modified":"2016-05-30T02:52:26","modified_gmt":"2016-05-29T21:22:26","slug":"state-of-kerala-vs-wynad-resins-on-12-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-wynad-resins-on-12-october-2009","title":{"rendered":"State Of Kerala vs Wynad Resins on 12 October, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">State Of Kerala vs Wynad Resins on 12 October, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 96 of 2009()\n\n\n1. STATE OF KERALA, REP. BY JOINT\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. WYNAD RESINS, PUNNAPALA.P.O,\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :SRI.R.RAMADAS\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :12\/10\/2009\n\n O R D E R\n                     C.N.RAMACHANDRAN NAIR &amp;\n                                V.K.MOHANAN, JJ.\n                ....................................................................\n                       S.T.Rev. Nos.96 &amp; 138 of 2009\n                ....................................................................\n                Dated this the 12th day of October, 2009.\n\n                                           ORDER\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<p>      Heard the Government Pleader. The question raised is whether<\/p>\n<p>the Tribunal was justified in directing adjustment of sales tax paid by<\/p>\n<p>the respondent-assessee under the KGST Act against tax liability<\/p>\n<p>determined under the Central Sales Tax Act. The assessments relate to<\/p>\n<p>the years 1999-2000 and 2001-2002. In the course of assessment, the<\/p>\n<p>Assessing Officer found that the assessee is not liable to pay tax under<\/p>\n<p>the KGST Act by virtue of exemption available under Notification<\/p>\n<p>issued by the Government.                However, he forfeited the sales tax and<\/p>\n<p>surcharge paid by the assessee for these two years. On appeal, the<\/p>\n<p>Tribunal clearly found that the forfeited tax is not collected tax and it<\/p>\n<p>is tax payable on rubber latex at the point of last purchase in the State.<\/p>\n<p>In the first place, Section 46A(1) provides for forfeiture of tax only in<\/p>\n<p>respect of collected tax. In this case assessee paid the tax under the<\/p>\n<p>local Act by mistake and the said tax being tax payable at the purchase<\/p>\n<p><span class=\"hidden_text\">                                   2<\/span><\/p>\n<p>point of the raw material purchased, is not collected tax. There is<\/p>\n<p>nothing wrong in the Tribunal directing adjustment of remitted tax<\/p>\n<p>towards CST found due from the respondent-assessee. The Tribunal,<\/p>\n<p>therefore, rightly vacated the order forfeiting the tax paid by the<\/p>\n<p>assessee and directed adjustment of the same towards CST dues. We<\/p>\n<p>find no merit in the revisions filed by the department and therefore,<\/p>\n<p>both the revision cases are dismissed.\n<\/p>\n<\/p>\n<p>                                   C.N.RAMACHANDRAN NAIR<br \/>\n                                   Judge<\/p>\n<p>                                   V.K.MOHANAN<br \/>\n                                   Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court State Of Kerala vs Wynad Resins on 12 October, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 96 of 2009() 1. STATE OF KERALA, REP. BY JOINT &#8230; Petitioner Vs 1. WYNAD RESINS, PUNNAPALA.P.O, &#8230; Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :SRI.R.RAMADAS The Hon&#8217;ble MR. Justice C.N.RAMACHANDRAN NAIR 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-13150","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State Of Kerala vs Wynad Resins on 12 October, 2009 - 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\/state-of-kerala-vs-wynad-resins-on-12-october-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Kerala vs Wynad Resins on 12 October, 2009 - Free Judgements of Supreme Court &amp; 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