{"id":175576,"date":"2007-05-31T00:00:00","date_gmt":"2007-05-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/koola-timber-industries-vs-state-of-kerala-on-31-may-2007"},"modified":"2017-09-22T01:52:22","modified_gmt":"2017-09-21T20:22:22","slug":"koola-timber-industries-vs-state-of-kerala-on-31-may-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/koola-timber-industries-vs-state-of-kerala-on-31-may-2007","title":{"rendered":"Koola Timber Industries vs State Of Kerala on 31 May, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Koola Timber Industries vs State Of Kerala on 31 May, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST Rev No. 241 of 2005()\n\n\n1. KOOLA TIMBER INDUSTRIES, IRINJALAKUDA,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA,\n                       ...       Respondent\n\n                For Petitioner  :SRI.E.P.GOVINDAN\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 :31\/05\/2007\n\n O R D E R\n<\/pre>\n<p>                                   H.L.Dattu, C.J.   &amp;   K.T.Sankaran, J.\n<\/p>\n<p>                                     &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<p>                                            S.T.Rev.No.241 of 2005<\/p>\n<p>                                     &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<p>                                 Dated, this the   31st day of May,  2007<\/p>\n<p>                                                    ORDERR<\/p>\n<p>H.L.Dattu, C.J.\n<\/p>\n<p>          This revision petition is filed against the order passed by the  Kerala Agricultural<\/p>\n<p>Income   Tax   and   Sales   Tax   Appellate   Tribunal,   Additional   Bench,   Palakkad     in<\/p>\n<p>T.A.No.505 of 2002 dated 19.3.2003 for the assessment year  1997-98.\n<\/p>\n<p>          2.   The question of  law that arises for our consideration and decision reads as<\/p>\n<p>under:\n<\/p>\n<blockquote><p>                    &#8220;Whether   on   the  facts   and  in  the   circumstances   of  the  case  the<\/p>\n<p>          Appellate Tribunal was justified in holding that the petitioner is not eligible<\/p>\n<p>          for   the   benefit   of   notification   SRO   No.1728\/93   (as   amended   by   SRO<\/p>\n<p>          No.429\/95)   and   has   not   the   Tribunal   committed   an   error   in  interpreting<\/p>\n<p>          the notification SRO No.1728\/93 (as amended by SRO No.429\/95)&#8221;<\/p><\/blockquote>\n<p>          The   issue   raised   in   this   revision   petition,   in   our   view,   is   no   more   debatable   in<\/p>\n<p>view of  the  law declared by this Court   in the case of <a href=\"\/doc\/1888433\/\">Smt.Mary Emmanuel v. State  of<\/p>\n<p>Kerala,<\/a> (2004) 12 KTR 258.  In the said decision the Court has observed as under:\n<\/p>\n<blockquote><p>          &#8220;On  a  conspectus   of   item  No.8   of  the   Schedule  IV   of   Notification  SRO<\/p>\n<p>          1728\/93,   column   No.(2),   (3)   and   the   Explanation   to   it   clearly   indicates<\/p>\n<p>          that  the  limit of  Rs.50  lakhs  mentioned in Column No.(2) refers  only to<\/p>\n<p>          the   turnover   relating   to   the   goods   manufactured   by   the   unit   and   sold<\/p>\n<p>          thereafter. It is not the &#8220;total turnover&#8221; of the dealer that is contemplated<\/p>\n<p>          in columns (2) of items (8) of the Schedule IV of the Notification, but only<\/p>\n<p>          the total turnover of the S.S.I.  Unit. Of course the purchase turnover of<\/p>\n<p>          raw materials for manufacture of the product by the S.S.I. Unit will also<\/p>\n<p>          fall   within   the   definition   of   &#8216;total   turnover&#8217;   and   &#8216;turnover&#8217;   as   defined   in<\/p>\n<p>          Section   2(xxvi)   and   2(xxvii)   respectively.   This   is   very   clear   from   the<\/p>\n<p>          Explanation to item No.8 of the Schedule to the S.R.O.1728\/93 which is<\/p>\n<p>          added with effect from 1.4.1995. Under the Explanation, if the turnover of<\/p>\n<p>          the   unit   exceeds   the   limit   of   Rs.50   lakhs   during   the   first   year,   the<\/p>\n<p>          turnover   exceeding   Rs.50   lakhs   alone   will   be   subjected   to   tax   at   the<\/p>\n<p>          higher   rate.   In   other   words,   in   a   case   where   the   turnover   of   the   unit<\/p>\n<p>          exceeds   Rs.50   lakhs,   the   turnover   up   to   Rs.50   lakhs   is   entitled   to   the<\/p>\n<p>          concessional rate under the notification and the balance turnover alone<\/p>\n<p>          will be subjected to tax at the higher rate. In other words, the turnover of<\/p>\n<p>          trading goods (ie the goods not manufactured by the unit) is not included<\/p>\n<p>          within   item   No.8   of   the   IVth   Schedule   to   the   notification.   So  far   as   the<\/p>\n<p>          trading   goods   are   concerned,   there   is   no   question   of   giving   the<\/p>\n<p>          concessional rate even if it falls within the limit of Rs.50 lakhs. So far as<\/p>\n<p>          the exigibility of tax on the trading goods is concerned, the levy is under<\/p>\n<p>          Sec.5(1) read with first or second schedule to the said Act (Paras 4 &amp; 5).<\/p>\n<p><span class=\"hidden_text\">S.T.Rev.No.241\/2005                                           2<\/span><\/p>\n<p>            The   very   intention   of   Legislature   is   to   give   concessional   rate   for   the<\/p>\n<p>            S.S.I.Unit,   whose   &#8220;total   turnover&#8221;   does   not   exceed   Rs.50   lakhs   and<\/p>\n<p>            therefore since the total turnover of the S.S.I.Unit is below Rs.50 lakhs, it<\/p>\n<p>            is   entitled   to   the   concessional   rate   of   4%   under   the   notification.   The<\/p>\n<p>            clarification issued by Commissioner of Commercial Taxes regarding the<\/p>\n<p>            scope   of   item   No.8   of   the   IVth   Schedule   of   the   notification   SRO<\/p>\n<p>            No.1728\/93 does not appear to represent the correct legal position. The<\/p>\n<p>            &#8220;total turnover&#8221; of the small scale industrial unit includes only the turnover<\/p>\n<p>            of   raw     materials   used   in   relation   to   the   manufacture   of   the   finished<\/p>\n<p>            goods   by  the   S.S.I.Unit   within  the   State.   For  all  these  reasons,   we  set<\/p>\n<p>            aside   the   orders   of   the   assessing   authority   and   the   Tribunal   on   the<\/p>\n<p>            question of concessional rate under the notification SRO No.1728\/93 and<\/p>\n<p>            restore the order of the first appellate authority.(Para 7)&#8221;.<\/p><\/blockquote>\n<p>            3.     Respectfully   following   the   observations   made   by   a   Division   Bench   of   this<\/p>\n<p>Court,   the   question   framed   by   the   assessee   requires   to   be   answered   in   positive.\n<\/p>\n<p>Accordingly, the following:\n<\/p>\n<blockquote><p>                                                 Or<br \/>\n                                                    der<\/p>\n<\/blockquote>\n<blockquote><p>            i) The revision petition is allowed.<\/p><\/blockquote>\n<p>            ii)   The   order   passed   by   the   Tribunal   in   T.A.No.505   of   2002   dated   19th  March,<\/p>\n<p>2003 is set aside.\n<\/p>\n<p>            Iii)   Now   it   is   declared   that   the   petitioner   is   entitled   for   the   benefit   of   the<\/p>\n<p>notification SRO No.1728\/93 as amended by SRO No.429\/95 for the assessment year<\/p>\n<p>1997-98.\n<\/p>\n<p>            Ordered accordingly.\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>vns<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Koola Timber Industries vs State Of Kerala on 31 May, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 241 of 2005() 1. KOOLA TIMBER INDUSTRIES, IRINJALAKUDA, &#8230; Petitioner Vs 1. STATE OF KERALA, &#8230; Respondent For Petitioner :SRI.E.P.GOVINDAN For Respondent :GOVERNMENT PLEADER The Hon&#8217;ble the Chief Justice MR.H.L.DATTU [&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-175576","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Koola Timber Industries vs State Of Kerala on 31 May, 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\/koola-timber-industries-vs-state-of-kerala-on-31-may-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Koola Timber Industries vs State Of Kerala on 31 May, 2007 - Free Judgements of Supreme Court &amp; 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