{"id":166005,"date":"2009-03-31T00:00:00","date_gmt":"2009-03-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-bharath-heavy-electricals-vs-state-of-kerala-on-31-march-2009"},"modified":"2016-05-09T20:20:51","modified_gmt":"2016-05-09T14:50:51","slug":"ms-bharath-heavy-electricals-vs-state-of-kerala-on-31-march-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-bharath-heavy-electricals-vs-state-of-kerala-on-31-march-2009","title":{"rendered":"M\/S.Bharath Heavy Electricals &#8230; vs State Of Kerala on 31 March, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S.Bharath Heavy Electricals &#8230; vs State Of Kerala on 31 March, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 242 of 2007()\n\n\n1. M\/S.BHARATH HEAVY ELECTRICALS LTD.,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA,\n                       ...       Respondent\n\n                For Petitioner  :SMT.S.K.DEVI\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice K.SURENDRA MOHAN\n\n Dated :31\/03\/2009\n\n O R D E R\n                    C.N.RAMACHANDRAN NAIR &amp;\n                         K.SURENDRA MOHAN, JJ.\n               ....................................................................\n                           S.T. Rev. No.242 of 2007\n               ....................................................................\n                Dated this the 31st day of March, 2009.\n\n                                          ORDER\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<p>      The revision case is filed by BHEL, a Government of India<\/p>\n<p>Undertaking, which constructed a power plant for KSEB. The project<\/p>\n<p>involved import of lion share of the equipments installed at the site.<\/p>\n<p>Even though supply of foreign equipments were arranged by the<\/p>\n<p>petitioner-company, under the terms of contract, the imported goods<\/p>\n<p>were cleared on KSEB remitting customs duty.                                   In the sales tax<\/p>\n<p>assessment of the petitioner, the Assessing Officer declined exemption<\/p>\n<p>on the value of imported goods claimed under Section 5(2) of the CST<\/p>\n<p>Act.   The assessment is sustained by the Tribunal and hence this<\/p>\n<p>revision case. We have heard Senior counsel Sri.Sarangan appearing<\/p>\n<p>for the petitioner, Special Government Pleader Sri.Vinod Chandran<\/p>\n<p>appearing for the respondent-State and Sri.V.V.Asokan, appearing for<\/p>\n<p>the KSEB, which is impleaded as additional respondent herein.<\/p>\n<p>      2. During initial hearing held today, we feel this is a matter which<\/p>\n<p><span class=\"hidden_text\">                                    2<\/span><\/p>\n<p>should be considered by the Government for the reason that ultimate<\/p>\n<p>liability appears to be on KSEB because clause 5.5 of the agreement<\/p>\n<p>between petitioner and the KSEB is as follows:\n<\/p>\n<blockquote><p>              &#8220;Taxes and Duties: Owner shall be responsible for<br \/>\n        any Indian customs duties assessed upon the Supplies from<br \/>\n        foreign sources. Owner shall make direct payment to the<br \/>\n        relevant Government Instrumentality of all customs duties<br \/>\n        for which Owner is responsible hereunder.         Similarly<br \/>\n        variation in Excise Duty &amp; CST and any other taxes &amp;<br \/>\n        duties like Works Contract Tax, Entry tax, Octroi, etc. shall<br \/>\n        be reimbursed to the Supplier for the direct transaction<br \/>\n        between Owner and Supplier.&#8221;\n<\/p><\/blockquote>\n<p>From the above clause it appears that the liability towards duty and<\/p>\n<p>taxes on the petitioner is only existing rate of Excise Duty and Central<\/p>\n<p>Sales Tax. Variations of such duty and tax are agreed to be borne by<\/p>\n<p>KSEB which is the party styled as &#8220;Owner&#8221; in the agreement. Besides<\/p>\n<p>the variations in excise duty and central sales tax, KSEB appears to<\/p>\n<p>have undertaken to pay taxes and duties like Works Contract Tax,<\/p>\n<p>Entry tax, Octroi etc. If this court confirms the order of the Tribunal,<\/p>\n<p>then obviously BHEL will approach KSEB demanding the tax and<\/p>\n<p>interest thereon and if they refuse to pay, another round of litigation<\/p>\n<p>will start between a Central Government Undertaking and the KSEB<\/p>\n<p><span class=\"hidden_text\">                                   3<\/span><\/p>\n<p>which is under the control of the State Government. We do not think<\/p>\n<p>we should encourage unnecessary litigation between the Government<\/p>\n<p>agencies on the one side and the Government on the other side and<\/p>\n<p>later between two entirely owned Government agencies.        This is not<\/p>\n<p>just a question of levy of sales tax on a dealer, but the issue to be<\/p>\n<p>considered is whether the project cost of the KSEB should be enhanced<\/p>\n<p>by another around Rs.20 crores and if it goes to that, whether the<\/p>\n<p>Government is willing to give exemption of tax liability to the KSEB<\/p>\n<p>or whether KSEB should pay it. If the Board has to meet the liability<\/p>\n<p>about which we do not wish to express our view, then we do not think<\/p>\n<p>the same should happen after protracted litigation leading to substantial<\/p>\n<p>expenditure for the BHEL, for the KSEB and for the Government.<\/p>\n<p>In order to prevent unnecessary litigation among parties, we close with<\/p>\n<p>the following directions.\n<\/p>\n<p>      (i) The Chief Secretary to Government will constitute a<\/p>\n<p>committee with himself as Chairman and Secretary, Department of<\/p>\n<p>Electricity and Secretary, (Taxes) as Members and decide whether<\/p>\n<p>under the contract KSEB is liable to reimburse the tax to BHEL for<\/p>\n<p><span class=\"hidden_text\">                                    4<\/span><\/p>\n<p>payment to the State and if they find the Board liable, then the<\/p>\n<p>Committee should consider exemption on the tax payable for the<\/p>\n<p>imported components of the project, keeping in mind the financial<\/p>\n<p>position of KSEB and other tax incentives being granted by Govt. to<\/p>\n<p>KSEB.\n<\/p>\n<p>      (ii) If the Committee finds liability for KSEB ad grants<\/p>\n<p>exemption, then the demand confirmed by the Tribunal will not be<\/p>\n<p>enforced against the petitioner.\n<\/p>\n<p>      (iii) If the Committee is of the view that the KSEB is either not<\/p>\n<p>liable to reimburse tax to petitioner or even if it is liable, it should pay<\/p>\n<p>it then the matter should be informed to petitioner and to KSEB for<\/p>\n<p>petitioner to move this Court for reopening the case.<\/p>\n<p>      3. The Chief Secretary to Government is directed to constitute<\/p>\n<p>committee and take decision, if required, after co-ordinating with the<\/p>\n<p>KSEB and BHEL and communicate the same to the parties, within a<\/p>\n<p>period of three months from date of receipt of copy of this judgment.<\/p>\n<p>The stay granted by this court will continue until decision is<\/p>\n<p>communicated by the Chief Secretary to Government.             If ultimately<\/p>\n<p><span class=\"hidden_text\">                                    5<\/span><\/p>\n<p>Government fails to resolve the dispute, petitioner is given freedom to<\/p>\n<p>file petition before this Court to revive this S.T. Revision Case closed<\/p>\n<p>by us.\n<\/p>\n<\/p>\n<p>                                    C.N.RAMACHANDRAN NAIR<br \/>\n                                    Judge<\/p>\n<p>                                    K.SURENDRA MOHAN<br \/>\n                                    Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S.Bharath Heavy Electricals &#8230; vs State Of Kerala on 31 March, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 242 of 2007() 1. M\/S.BHARATH HEAVY ELECTRICALS LTD., &#8230; Petitioner Vs 1. STATE OF KERALA, &#8230; Respondent For Petitioner :SMT.S.K.DEVI For Respondent :GOVERNMENT PLEADER 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-166005","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.Bharath Heavy Electricals ... vs State Of Kerala on 31 March, 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\/ms-bharath-heavy-electricals-vs-state-of-kerala-on-31-march-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Bharath Heavy Electricals ... vs State Of Kerala on 31 March, 2009 - Free Judgements of Supreme Court &amp; 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