{"id":182545,"date":"2008-09-15T00:00:00","date_gmt":"2008-09-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-the-western-india-plywood-ltd-on-15-september-2008"},"modified":"2015-07-30T06:32:15","modified_gmt":"2015-07-30T01:02:15","slug":"state-of-kerala-vs-the-western-india-plywood-ltd-on-15-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-the-western-india-plywood-ltd-on-15-september-2008","title":{"rendered":"State Of Kerala vs The Western India Plywood Ltd on 15 September, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
State Of Kerala vs The Western India Plywood Ltd on 15 September, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 550 of 2004()\n\n\n1. STATE OF KERALA, REPRESENTED BY\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE WESTERN INDIA PLYWOOD LTD.,\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :SMT.S.AMINA\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :15\/09\/2008\n\n O R D E R\n                      H.L.DATTU, C.J. & A.K.BASHEER, J.\n                - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                        S.T.Rev.Nos.550 OF 2004, 18 OF 2005,\n                                74 OF 2005 & 85 OF 2005\n                - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                       Dated this the 15th day of September 2008\n\n                                             ORDER\n<\/pre>\n
H.L.DATTU, C.J.\n<\/p>\n
       These revision petitions are heard and disposed of by this common order,<\/p>\n
since the facts and the legal issues involved in these revision petitions are<\/p>\n
identical.\n<\/p>\n
       2. In S.T.Revision Case No. 550 of 2004 and S.T.Revision Case No.74 of<\/p>\n
2005, the assessing authority, while completing the assessment in the case of<\/p>\n
respondents, for the assessment years 1995-96 and 1997-98 respectively, had<\/p>\n
assessed the purchase turnover of firewood at 12%, on the ground that the same<\/p>\n
would fall under item No.8 of Fifth Schedule to the Act. The first appellate<\/p>\n
authority has confirmed the quantification made by the assessing authority. In the<\/p>\n
second appeal filed by the respondents, the Appellate Tribunal has come to the<\/p>\n
conclusion, that, the firewood does not fall under Entry 8 of Fifth Schedule and<\/p>\n
therefore, requires to be classified as residuary item under Entry 156 of the First<\/p>\n
Schedule to the Act and taxable at 6%. It is the correctness or otherwise of the<\/p>\n
findings of the Tribunal is questioned by the Revenue in these two revision cases.<\/p>\n
              3. In S.T.Revision Case No. 18 of 2005, the respondent\/assessee is<\/p>\n
a Forest Contractor. While completing the assessment for the year 1994-95, the<\/p>\n
S.T.Rev.Nos.550 OF 2004, 18 OF 2005,
\n74 OF 2005 & 85 OF 2005<\/p>\n
                                      :: 2 ::\n<\/p>\n
\nassessing authority has assessed the sales turnover of firewood at 2%, on the<\/p>\n
premise that the said turnover falls under Entry No.8 of the Fifth Schedule to the<\/p>\n
KGST Act. After unsuccessful attempt before the first appellate authority, the<\/p>\n
assessee was before the Sales Tax Appellate Tribunal. The Appellate Tribunal is<\/p>\n
of the view that, the sales turnover requires to be taxed only under Entry 156 of<\/p>\n
First Schedule to KGST Act and not under Entry 8 of First Schedule as has been<\/p>\n
done by the assessing authority.\n<\/p>\n
              4. In S.T.Revision Case No.85 of 2005, the assessing authority<\/p>\n
while completing the assessment of the respondent\/assessee for the assessment<\/p>\n
year 1996-97, has assessed the purchase turnover of firewood under Section 5A of<\/p>\n
the KGST Act at 12.5%, treating it as an item falling under Entry 8 of the Fifth<\/p>\n
Schedule and the findings of the assessing authority is confirmed by the first<\/p>\n
appellate authority. However, in the second appeal filed by the assessee, the<\/p>\n
Appellate Tribunal is of the view that the ‘firewood’ sold by the assessee is an<\/p>\n
unclassified item and requires to be taxed only under Entry 156 of First Schedule<\/p>\n
to KGST Act.\n<\/p>\n
              5. The Revenue being aggrieved by the findings and conclusions<\/p>\n
reached by the Tribunal in the aforesaid appeals is before us in these tax revision<\/p>\n
cases.\n<\/p>\n
              6. The question of law framed by the Revenue for our consideration<\/p>\n
S.T.Rev.Nos.550 OF 2004, 18 OF 2005,
\n74 OF 2005 & 85 OF 2005<\/p>\n
                                                           :: 3 ::\n<\/p>\n
\nand consequent decision is as under:\n<\/p>\n
                                  “Whether on the facts and circumstances of the case,<\/p>\n
             the Tribunal is justified in its finding that firewood is an<\/p>\n
             unclassified item and will not fall under entry 8 of Fifth Schedule<\/p>\n
             to the Act?”\n<\/p><\/blockquote>\n
                     7. The relevant entries for the relevant assessment years to be taken<\/p>\n
note of are as under:\n<\/p><\/blockquote>\n
     Entry 8 of Fifth Schedule:\n<\/p><\/blockquote>\n
—————————————————————————————————\n<\/p><\/blockquote>\n
Sl.    Description First Point            Rate of      2nd Point          Rate of      Where there are           Rate of
\nNo.    of goods         of levy           Tax            of levy           tax         no 2 points of             tax
\n                                        (percent)                        (percent) levy in the State           (percent)\n<\/p>\n
—————————————————————————————————————————–<\/p>\n
\n8     Timber At the point of                10         At the point of           2      At the point of             12\n                  first sale by a                     sale by a                         first sale to a\n                  registered dealer                   registered                       person other than\n                  to a registered                        dealer                       a registered dealer\n                  dealer\n<\/pre>\n
—————————————————————————————————
\nExplanation: Timber includes all kinds of woods, standing trees, logs, planks,
\n                     rafters of any size or variety.<\/p>\n
\n\nHistorical data\nPeriod:                                     Rate               Entry No.                      Point of levy\n\nFrom 1.4.93 to 31.3.94                       4\/4\/8              Sch. V\/8                         Refer Schedule\nFrom 1.4.94 to 31.3.95                      6\/2\/8               Sch. V\/8                        Refer Schedule\nFrom 1.4.1995                               10\/2\/12              Sch.V\/8                         Refer Schedule\n\n\n                     8. Entry 156 is as under:\n\n156. All other goods not coming under                                     At the point of first sale in the\n          any entry in any of the Schedules                              State by a dealer who is liable\n                                                                          to tax under Section 5\n\nS.T.Rev.Nos.550 OF 2004, 18 OF 2005,\n74 OF 2005 & 85 OF 2005\n\n                                       :: 4 ::\n\n\n<\/pre>\n
               9.  Before we comment on the issues raised in these revision<\/p>\n
petitions, it is necessary for us to notice the undisputed facts. They are, the<\/p>\n
respondents have purchased firewood from the forest department and have sold to<\/p>\n
a government company for use as a fuel. The assessing authority had treated the<\/p>\n
wood so purchased by the respondents herein as an item falling under Entry 8 of<\/p>\n
Fifth Schedule to the Kerala General Sales Tax Act. The respondents in these<\/p>\n
revision petitions, being aggrieved by the assessment order so passed by the<\/p>\n
assessing authority, had carried the matter before the First Appellate Authority<\/p>\n
who in turn had rejected the appeals. The assessees were before the Tribunal by<\/p>\n
filing separate appeals. The Tribunal is of the view that the wood sold by the<\/p>\n
assessees is fire wood and, therefore, requires to be classified as an item falling<\/p>\n
under residuary entry. The findings and the conclusion reached by the Tribunal is<\/p>\n
as under:-\n<\/p>\n
                           “8. The first question for consideration is<\/p>\n
            regarding the legality of rate of tax adopted in the case of<\/p>\n
            firewood and the disallowance of exemption claimed on<\/p>\n
            firewood being second sales. The appellant sold firewood to<\/p>\n
            M\/s.Travancore Sugars. The above company used the firewood<\/p>\n
            only as fuel for manufacturing arrack. Firewood is a commodity<\/p>\n
            distinctly understood as a separate commercial commodity in<\/p>\n
            common parlance and commercial parlance. The fifth Schedule<\/p>\n
            of KGST Act and the Explanation thereto does not treat timber<\/p>\n
            as firewood. The explanation says:\n<\/p><\/blockquote>\n
S.T.Rev.Nos.550 OF 2004, 18 OF 2005,
\n74 OF 2005 & 85 OF 2005<\/p>\n
                                         :: 5 ::\n<\/p>\n
\n                     “Timber includes all kinds of wood, standing trees,<\/p>\n
                     logs, planks, rafters, of any size or variety”.<\/p>\n
            It is a fact that this Explanation was not in the statute book<\/p>\n
            during the year 1994-95 and the assessment was made on<\/p>\n
            25-2-2000 without looking into the statutory position during the<\/p>\n
            year 1994-95.       Even otherwise, timber does not take in<\/p>\n
            “firewood” within the meaning of the explanation to that entry<\/p>\n
            in Fifth Schedule. The word all kinds of wood in the context and<\/p>\n
            connotation means timber only. The legislature has expressed<\/p>\n
            no intention to include the same in the category of timber. The<\/p>\n
            department publication namely “Commodity Referencer”<\/p>\n
            published by Centre for Taxation Studies treats firewood as<\/p>\n
            falling under residuary Entry (page 149).          Considering the<\/p>\n
            above facts, we are of the view that the contentions raised by the<\/p>\n
            appellant deserve consideration.       So we direct the assessing<\/p>\n
            authority to treat firewood sold to M\/s.Travancore Sugars as an<\/p>\n
            item falling under Entry 156 (Residuary Entry) of I Schedule.<\/p>\n
            Admittedly, the appellant purchased the entire firewood from<\/p>\n
            the Government Forest Department by paying first point tax and<\/p>\n
            so the appellant is not liable to pay tax.”.\n<\/p>\n
               10. While disposing of these revision petitions, we are not entering<\/p>\n
into the question whether the wood that was sold by the respondent assessee is<\/p>\n
timber or not. In the instant case, the wood that was sold by the assessee to a<\/p>\n
Government Company was for the purpose of using it as a fuel.           This factor is<\/p>\n
not in dispute nor disputed by the revenue either before the Tribunal nor before us<\/p>\n
S.T.Rev.Nos.550 OF 2004, 18 OF 2005,
\n74 OF 2005 & 85 OF 2005<\/p>\n
                                         :: 6 ::\n<\/p>\n
\nat the time of hearing these revision petitions by the learned Government<\/p>\n
Advocate, which only means what was sold by the assessee is a fire wood and not<\/p>\n
a timber. What is a fire wood and what is a timber is explained by the Apex<\/p>\n
Court in Mukesh Kumar Aggarwal & Company v. State of Madhya Pradesh and<\/p>\n
Others<\/a> [1988 SCC 324]. In the said decision, the Apex Court has stated as under:<\/p>\n
                      “If wood is not “fire-wood”, it need not<\/p>\n
              necessarily and for that reason alone be “timber”.      All<\/p>\n
              wood not “timber”, nor, indeed, is all wood “fire-wood”,<\/p>\n
              though both “fire-wood” and “timber” are wood in its<\/p>\n
              generic sense.\n<\/p><\/blockquote>\n
                      The nature of goods cannot be determined by the<\/p>\n
              test of the use to which they are capable of being put. The<\/p>\n
              user test is logical but inconclusive. The particular use to<\/p>\n
              which an article can be applied in the hands of a special<\/p>\n
              consumer is not determinative of the nature of the goods.<\/p>\n<\/blockquote>\n
                      In a taxing statute, words which are not technical<\/p>\n
              expressions or words of art, but are words of every day<\/p>\n
              use, must be understood and given a meaning, not in their<\/p>\n
              technical or scientific sense, but in a sense as understood<\/p>\n
              in common parlance. The particular terms used by the<\/p>\n
              legislature in the denomination of articles are to be<\/p>\n
              understood according to the common commercial<\/p>\n
              understanding of those terms used and not in their<\/p>\n
              scientific and technical sense. “<\/p><\/blockquote>\n
              11. We are conscious of the views expressed by various courts that<\/p>\n
S.T.Rev.Nos.550 OF 2004, 18 OF 2005,
\n74 OF 2005 & 85 OF 2005<\/p>\n
                                         :: 7 ::\n<\/p>\n
\nthe user test is only logical; but is again inconclusive. The particular use to which<\/p>\n
an article can be applied in the hands of a special consumer is not determinative of<\/p>\n
the nature of the goods. In the facts and circumstances of this case, in our view,<\/p>\n
the other tests which are commonly applied for interpreting the taxing entry need<\/p>\n
not be resorted to, since the facts in the instant case, clearly demonstrates that the<\/p>\n
commodity purchased and sold is only “firewood”, and therefore, in our view, the<\/p>\n
Appellate Tribunal was justified in classifying the commodity as a residuary item<\/p>\n
falling under Entry 156 of First Schedule to KGST Act. Therefore, we are of the<\/p>\n
view that, the Tribunal has not committed any error on facts which would call for<\/p>\n
interference.\n<\/p>\n
               12. Accordingly, keeping in view the facts situation which is not<\/p>\n
disputed by either side, that, the assessee had sold the wood to the purchaser,<\/p>\n
namely, a Government Company only as “firewood” and not as timber, while<\/p>\n
sustaining the orders passed by the Tribunal, we reject these revision petitions.<\/p>\n
       Ordered accordingly.\n<\/p>\n<\/p>\n
                                                            (H.L.DATTU)
\n                                                          CHIEF JUSTICE<\/p>\n
                                                           (A.K.BASHEER)
\n                                                                  JUDGE
\njes\/dk<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court State Of Kerala vs The Western India Plywood Ltd on 15 September, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 550 of 2004() 1. STATE OF KERALA, REPRESENTED BY … Petitioner Vs 1. THE WESTERN INDIA PLYWOOD LTD., … Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :SMT.S.AMINA The Hon’ble the […]<\/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-182545","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nState Of Kerala vs The Western India Plywood Ltd on 15 September, 2008 - Free Judgements of Supreme Court & 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-the-western-india-plywood-ltd-on-15-september-2008\" \/>\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 The Western India Plywood Ltd on 15 September, 2008 - 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