{"id":147875,"date":"2007-06-12T00:00:00","date_gmt":"2007-06-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-vs-ms-cousins-municipal-shopping-on-12-june-2007"},"modified":"2017-11-21T20:20:20","modified_gmt":"2017-11-21T14:50:20","slug":"state-vs-ms-cousins-municipal-shopping-on-12-june-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-vs-ms-cousins-municipal-shopping-on-12-june-2007","title":{"rendered":"State vs M\/S.Cousins Municipal Shopping &#8230; on 12 June, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">State vs M\/S.Cousins Municipal Shopping &#8230; on 12 June, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nTRC No. 320 of 2000()\n\n\n\n1. STATE\n                      ...  Petitioner\n\n                        Vs\n\n1. M\/S.COUSINS MUNICIPAL SHOPPING COMPLEX\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :SMT.S.K.DEVI\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :12\/06\/2007\n\n O R D E R\n\n\n                  H.L. DATTU, C.J.  &amp;   K.T. SANKARAN, J.\n\n                  ----------------------------------------------------------\n\n                                T.R.C. No.320 of 2000\n\n                  -----------------------------------------------------------\n\n                    Dated, this the  12th day of June, 2007\n\n\n                                          ORDER\n<\/pre>\n<p>H.L. DATTU, CJ.\n<\/p>\n<p>       The Revenue,  being aggrieved  by the orders passed by the  Sales<\/p>\n<p>Tax  Appellate   Tribunal,   Additional   Bench   II,   Ernakulam   in   T.A.No.433   of<\/p>\n<p>1999 for the assessment year 1995-96 dated 21.3.2000 is before us in this<\/p>\n<p>revision petition filed under section 41 of the Kerala General Sales Tax Act<\/p>\n<p>read with Rule 41(1) of the Kerala General Sales Tax Rules.\n<\/p>\n<p>       2.     The   Revenue   has   raised   the   following   question   of   law   for   our<\/p>\n<p>consideration and decision.  The question of law reads as under:\n<\/p>\n<blockquote><p>         &#8220;Is   not   the   Tribunal   in   error   in   construing   the   scope   and<\/p>\n<p>         purport of section 5(1)(vi) of the KGST Act?   Is there any<\/p>\n<p>         warrant under the said section to exclude the tax collection<\/p>\n<p>         at the earlier point in the matter of computation of taxable<\/p>\n<p>         turnover for exigibility to value added tax?&#8221;<\/p><\/blockquote>\n<p>       3.  The question of law raised in this revision petition is no more res<\/p>\n<p>integra in view of the law declared by a Division Bench of this Court in the<\/p>\n<p>case  of  State  of   Kerala   v.   The   Chemmannur   Distributors  &#8211;  [2003]   11<\/p>\n<p>KTR 103.   In the said decision the court has observed as under:\n<\/p>\n<blockquote><p>          &#8220;The   respondent   had   purchased   goods   from   the<\/p>\n<p>          manufacturers who have collected sales tax at 12% on the<\/p>\n<p>          purchases made by the respondent.   The respondent had<\/p>\n<p>          sold  the   goods   and   paid   tax  on   the   value   addition   at   the<\/p>\n<p>          rate of 12% and remitted the same.   While paying the tax<\/p>\n<p><span class=\"hidden_text\">TRC 320\/2000                                         2<\/span><\/p>\n<p>             the   respondent   has   excluded   the   entire   purchase   price<\/p>\n<p>             including   sales   tax  collected   by  the   supplier   and   paid   tax<\/p>\n<p>             only on the  value addition,  that  is the  margin received by<\/p>\n<p>             the respondent.\n<\/p><\/blockquote>\n<blockquote>\n<p>             The Tribunal  held that  the exemption will include sale tax<\/p>\n<p>             paid at the purchase point.  The decision of the Tribunal is<\/p>\n<p>             confirmed.&#8221;<\/p><\/blockquote>\n<p>         4.     In   view   of   the   law   declared   by   this   court,   the   question   of   law<\/p>\n<p>raised  for   our   consideration  and   decision  by  the  Revenue  requires  to  be<\/p>\n<p>answered   in   the   negative   and   in   favour   of   the   assessee.     Ordered<\/p>\n<p>accordingly.\n<\/p>\n<p>                                                                           H.L. DATTU,<\/p>\n<p>                                                                              CHIEF JUSTICE.\n<\/p>\n<p>                                                                        K.T. SANKARAN,<\/p>\n<p>                                                                              JUDGE.\n<\/p>\n<p>mt\/<\/p>\n<p><span class=\"hidden_text\">TRC 320\/2000                                         3<\/span><\/p>\n<p>                                                                            H.L. DATTU,  C.J. &amp;<\/p>\n<p>                                                                        K.T. SANKARAN,   J.\n<\/p>\n<p>                                                                    T.R.C. NO.320 OF 2000<\/p>\n<p>                                                                                  ORDER<\/p>\n<p>                                                                                  12.6.2007<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court State vs M\/S.Cousins Municipal Shopping &#8230; on 12 June, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM TRC No. 320 of 2000() 1. STATE &#8230; Petitioner Vs 1. M\/S.COUSINS MUNICIPAL SHOPPING COMPLEX &#8230; Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :SMT.S.K.DEVI The Hon&#8217;ble the Chief Justice MR.H.L.DATTU The Hon&#8217;ble MR. 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-147875","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>State vs M\/S.Cousins Municipal Shopping ... on 12 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\/state-vs-ms-cousins-municipal-shopping-on-12-june-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State vs M\/S.Cousins Municipal Shopping ... on 12 June, 2007 - Free Judgements of Supreme Court &amp; 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