{"id":143665,"date":"2007-06-18T00:00:00","date_gmt":"2007-06-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-south-travancore-vs-state-of-kerala-on-18-june-2007"},"modified":"2018-02-21T17:09:19","modified_gmt":"2018-02-21T11:39:19","slug":"ms-south-travancore-vs-state-of-kerala-on-18-june-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-south-travancore-vs-state-of-kerala-on-18-june-2007","title":{"rendered":"M\/S.South Travancore &#8230; vs State Of Kerala on 18 June, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S.South Travancore &#8230; vs State Of Kerala on 18 June, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nTRC No. 402 of 1998()\n\n\n\n1. M\/S.SOUTH TRAVANCORE DISTILLERIES &amp; A.\n                      ...  Petitioner\n\n                        Vs\n\n1. STATE OF KERALA\n                       ...       Respondent\n\n                For Petitioner  :SRI.C.N.RAMACHANDRAN NAIR\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 :18\/06\/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.402\/1998, 211\/1999, 212\/1999, 213\/1999,\n\n                 214\/1999, 215\/1999, 216\/1999, 217\/1999,\n\n           218\/1999, 219\/1999, 220\/1999 and 221\/1999\n\n      -----------------------------------------------------------------------------------------\n\n\n                          Dated, this the 18th day of June, 2007\n\n\n                                             ORDER\n<\/pre>\n<p>H.L.Dattu,C.J.\n<\/p>\n<p>                   In   all   these   Tax   Revision   Cases   the   assessee   is   the   same.\n<\/p>\n<p>Therefore, they are clubbed, heard and disposed of by this common order.\n<\/p>\n<p>                   2.   Provisional   assessments   for   the   years   1990-91   to   1993-94<\/p>\n<p>and for  the months  of   April  to November,  1997 have been completed  by the<\/p>\n<p>assessing   authority.   Aggrieved   by   those   provisional   assessment   orders,   the<\/p>\n<p>assessee had carried the matter up to the Sales Tax Appellate Tribunal. Even<\/p>\n<p>before   the   Tribunal   the   assessee   did   not   succeed.   Therefore,   the   assessee<\/p>\n<p>has filed these Tax Revision Cases before us.\n<\/p>\n<p>                   3.   The   assessee   has   raised   the   following   questions   of   law  for<\/p>\n<p>our consideration and decision. They are as under:\n<\/p>\n<blockquote><p>        &#8220;(i).      Whether on the facts and circumstances of the case and<\/p>\n<p>        in   view   of   the   scope   of   &#8216;turnover   tax&#8217;   as   explained   in   the<\/p>\n<p>        Minister&#8217;s   Budget  Speech  of   1987,  was the  Tribunal justified  in<\/p>\n<p>        holding   that   excise   duty   collected   and   remitted   by   Beverages<\/p>\n<p>        Corporation   under   the   amended   provisions   of   the   Abkari   Laws<\/p>\n<p>        constitute   turnover   of   the   petitioner   for   the   purpose   of   levy   of<\/p>\n<p>        turnover tax under Section 5(2A)\/5(2C) of the KGST Act, 1963?<\/p>\n<blockquote><p>        (ii)       Should not the Tribunal have held that turnover tax under<\/p>\n<p>        Section 5(2A)\/5(2C) on the actual turnover of the dealer i.e the<\/p>\n<p>        amount reaching the till of the dealer and not on any fictional or<\/p>\n<p>        deemed price which is not received by the petitioner?<\/p><\/blockquote>\n<p>        (iii)      Whether on the facts and circumstances of the case and<\/p>\n<p>        particularly in view of Section 5(2A)\/2(C) read with item 53 of the<\/p>\n<p>        First   Schedule   to   the   KGST   Act   should   not   the   Tribunal   have<\/p>\n<p>        held   that   turnover   tax   on   excise   duty   is   payable   only   by<\/p>\n<p>TRC.No.402\/1998 &amp;<\/p>\n<p>connected cases.                                    &#8211; 2 &#8211;\n<\/p>\n<blockquote><p>       Beverages   Corporation   and   by   subsequent   sellers   of   Indian<\/p>\n<p>       Made Foreign Liquor and not by the manufacturers namely the<\/p>\n<p>       petitioner who are not liable to pay excise duty?&#8221;<\/p>\n<\/blockquote>\n<blockquote><p>                4   .The   Supreme   Court   in   the   decision   reported   in  <a href=\"\/doc\/330885\/\">State   of<\/p>\n<p>Kerala v. Maharashtra Distilleries Ltd.<\/a> [(2005) 141 STC 358] while considering<\/p>\n<p>a similar issue raised in these Tax Revision Cases at paragraph 82 has stated<\/p>\n<p>as under:\n<\/p><\/blockquote>\n<blockquote>\n<\/blockquote>\n<blockquote><p>                &#8220;In view of our finding that the duty imposed is not a duty<\/p>\n<p>       of   excise   but   represents   the   privilege   price   charged   by   the<\/p>\n<p>       Government   from   KSBC   as   a   consideration   for   parting   with   its<\/p>\n<p>       exclusive   privilege   to   sell   liquor   by   wholesale   in   the   State   of<\/p>\n<p>       Kerala, the respondents are not liable to include that duty paid by<\/p>\n<p>       the   Beverages   Corporation   in   their   turnover.   However,   the<\/p>\n<p>       position changed radically with effect from January 5, 1999. The<\/p>\n<p>       High   Court   noticed   this   fact   in   paragraph   67   of   the   judgment,<\/p>\n<p>       namely   &#8211;   that   with   effect   from   January   5,   1999   in   view   of   the<\/p>\n<p>       amendment   to   Foreign   Liquor   Rules,   the   KSBC   could   not<\/p>\n<p>       purchase IMFL from the manufacturers\/distillers without payment<\/p>\n<p>       of   duty.   In   view  of   the   amendment,   the   KSBC  had   to   pay   duty<\/p>\n<p>       before   it   could   lift   the   stock   of   IMFL   from   the   manufacturers&#8217;<\/p>\n<p>       warehouse to its own licensed premises. Thus the KSBC paid to<\/p>\n<p>       the   manufacturers   the   duty   payable   in   respect   of   IMFL   and<\/p>\n<p>       consequently   the   amount   of   duty   paid   formed   part   of   the<\/p>\n<p>       consideration   for   which   the   property   in   goods   passed   to   the<\/p>\n<p>       KSBC.   We   have   earlier   noticed   the   amendments   made   to   the<\/p>\n<p>       Foreign   Liquor   Rules   which   leave   no   room   for   doubt   that   with<\/p>\n<p>       effect   from   January   5,   1999   the   manufacturers\/distillers<\/p>\n<p>       (respondents herein) were bound to include in their turnover the<\/p>\n<p>       amount paid  to them by the KSBC by way of  duty levied under<\/p>\n<p>       the   Abkari   Act   together   with   the   price   of   the   liquor   purchased<\/p>\n<p>       from   them.   The   learned   Judges   noticed   this   fact   but   granted<\/p>\n<p>       relief   in   broad   terms   as   prayed   for   by   the   respondents.   In   our<\/p>\n<p>       view the High Court fell into an error in doing so. It ought to have<\/p>\n<p>       held   that   in   any   event   with   effect   from   January   5,   1999   the<\/p>\n<p>       respondents-manufacturers\/distillers   were   bound   to   include   in<\/p>\n<p>       their turnover the amount of duty paid to them by the KSBC since<\/p>\n<p>       that formed part of the consideration for sale of IMFL to the said<\/p>\n<p>       Corporation. We,  therefore, hold that from January 5, 1999, the<\/p>\n<p>       date with effect from which the KSBC started paying duty to the<\/p>\n<p>       manufacturers\/distillers before lifting the stock of IMFL to its own<\/p>\n<p>       licensed   premises,   the   amount   of   duty   paid   formed   part   of   the<\/p>\n<p>       consideration paid by the Corporation to the manufacturers and<\/p>\n<p>       consequently   it   formed   part   of   the   turnover   of   the<\/p>\n<p>       manufacturers&#8221;.\n<\/p><\/blockquote>\n<blockquote><\/blockquote>\n<\/blockquote>\n<blockquote><p>TRC.No.402\/1998 &amp;<\/p>\n<p>connected cases.                                  &#8211; 3 &#8211;\n<\/p><\/blockquote>\n<blockquote>\n<\/blockquote>\n<blockquote><p>                 5.   The   law   declared   by   the   apex   Court   would   apply   to   the<\/p>\n<p>assessments made prior to 5.1.1999.<\/p><\/blockquote>\n<p>                 In   view   of   the   above,   the   questions   of   law   raised   by   the<\/p>\n<p>assessee   require   to   be   answered   in  favour   of   the   assessee   and  against   the<\/p>\n<p>Revenue.\n<\/p>\n<p>                 Ordered accordingly.\n<\/p>\n<p>                 All pending interlocutory applications are dismissed.\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\/-<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S.South Travancore &#8230; vs State Of Kerala on 18 June, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM TRC No. 402 of 1998() 1. M\/S.SOUTH TRAVANCORE DISTILLERIES &amp; A. &#8230; Petitioner Vs 1. STATE OF KERALA &#8230; Respondent For Petitioner :SRI.C.N.RAMACHANDRAN NAIR For Respondent :GOVERNMENT PLEADER The Hon&#8217;ble the Chief Justice [&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-143665","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.South Travancore ... vs State Of Kerala on 18 June, 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\/ms-south-travancore-vs-state-of-kerala-on-18-june-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.South Travancore ... vs State Of Kerala on 18 June, 2007 - Free Judgements of Supreme Court &amp; 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