{"id":189851,"date":"2009-10-29T00:00:00","date_gmt":"2009-10-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-m-j-pharmaceuticals-ltd-on-29-october-2009"},"modified":"2017-12-28T04:17:45","modified_gmt":"2017-12-27T22:47:45","slug":"state-of-kerala-vs-ms-m-j-pharmaceuticals-ltd-on-29-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-m-j-pharmaceuticals-ltd-on-29-october-2009","title":{"rendered":"State Of Kerala vs M\/S. M.J.Pharmaceuticals Ltd on 29 October, 2009"},"content":{"rendered":"
Kerala High Court<\/div>\n
State Of Kerala vs M\/S. M.J.Pharmaceuticals Ltd on 29 October, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 122 of 2006()\n\n\n1. STATE OF KERALA, REPRESENTED BY\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S. M.J.PHARMACEUTICALS LTD.,\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :SRI.A.KUMAR\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :29\/10\/2009\n\n O R D E R\n               C.N. RAMACHANDRAN NAIR &\n                       V.K.MOHANAN, JJ.\n                 ----------------------------------------\n                     STRV. No.122 of 2006\n                 ----------------------------------------\n           Dated, the 29th day of October, 2009\n\n                            JUDGMENT\n<\/pre>\n
Ramachandran Nair, J.\n<\/p>\n<\/p>\n
      The revision is filed by the State challenging the order<\/p>\n
of the     Sale Tax Appellate Tribunal holding that the<\/p>\n
assessment made by making estimated addition of gross<\/p>\n
profit is not tenable.\n<\/p>\n
      2.   We have heard the learned Government Pleader<\/p>\n
for the petitioner and Sri A.Kumar, the counsel appearing<\/p>\n
for the respondent.\n<\/p>\n
      3. The respondent-assessee is a Pharmaceutical<\/p>\n
company     engaged       in manufacture of            various types of<\/p>\n
medicines.     In the normal course, products are sold to<\/p>\n
distributors   who in turn sell          the same to retail dealers<\/p>\n
from whom the products reach the customers.                   However,<\/p>\n
in this case the assessing officer noticed that the medicines<\/p>\n
sold by respondent-assessee reached another company by<\/p>\n
STR 122\/06
\n                                  -:2:-<\/span><\/p>\n
name M\/s. Sun Pharmaceuticals Ltd who after purchase<\/p>\n
from the respondent sold the same to distributors at a gross<\/p>\n
profit of 73%,    whereas,     the gross profit reported by the<\/p>\n
respondent was only 2.71%. The assessing officer made the<\/p>\n
assessment by estimating gross profit at 50% which was<\/p>\n
reduced in first appeal       to 25%. On second appeal, both<\/p>\n
by the respondent and by department, the Tribunal found that<\/p>\n
respondent as well as         M\/s. Sun Pharmaceuticals are<\/p>\n
independent legal entities, and so much so, there cannot be<\/p>\n
any addition of gross profit. This Revision is filed by the State<\/p>\n
against the rejection of it’s appeal     filed  to   restore the<\/p>\n
assessment.     Even though the counsel for the respondent<\/p>\n
submitted that another revision filed by the State against<\/p>\n
the common order of the Tribunal was dismissed by this<\/p>\n
Court    on account     of delay,      we do not think        the<\/p>\n
maintainability of this Revision is affected on account of the<\/p>\n
dismissal of the other Revision case which in our opinion was<\/p>\n
not necessary. This is because the Tribunal has decided only<\/p>\n
one issue in the two appeals. State appeal was for restoring<\/p>\n
STR 122\/06
\n                                -:3:-<\/span><\/p>\n
assessment and      revision  is filed in   time  against the<\/p>\n
dismissal order of the Tribunal. Therefore there was no<\/p>\n
necessity for the    State to have filed a separate Revision<\/p>\n
against the order of the Tribunal allowing assessee’s appeal<\/p>\n
because the order of the Tribunal is only one which is common<\/p>\n
for both appeals. Therefore, the objection on maintainability<\/p>\n
is not tenable and we proceed to consider the case on merit.<\/p>\n
      4.   The Government Pleader rightly pointed out that<\/p>\n
the Tribunal’s finding is erroneous because separate legal<\/p>\n
existence    of    the    respondent-assessee      and     Sun<\/p>\n
Pharmaceuticals is not the relevant criteria to decide whether<\/p>\n
tax evasion was practiced by both the              companies.<\/p>\n
Govt.Pleader has furnished the website information published<\/p>\n
by Sun Pharmaceuticals which shows that the respondent<\/p>\n
company’s    majority   stakes  was    taken   over   by   Sun<\/p>\n
Pharmaceuticals in the year 1996 and, in fact, in the year<\/p>\n
2002-03, the respondent merged with Sun Pharmaceuticals<\/p>\n
to which   the entire   medicines were sold in 1999.    In fact,<\/p>\n
when the     purchaser company virtually owns       the  seller<\/p>\n
STR 122\/06
\n                                 -:4:-<\/span><\/p>\n
company, the right course was to treat the sales by Sun<\/p>\n
Pharmaceuticals     as the genuine first sales   in the State.<\/p>\n
However, in this case it is seen that none of the authorities<\/p>\n
bothered to collect    information pertaining to   relationship<\/p>\n
between the companies. If enquiry was conducted, it would<\/p>\n
have been revealed that the seller is nothing but a shadow<\/p>\n
of the purchaser company, and so much so, the sale at low<\/p>\n
value    by respondent to the holding company is only to<\/p>\n
evade tax.     The   rejection of accounts   of the seller   is<\/p>\n
perfectly in order because the sales to Sun Pharmaceuticals<\/p>\n
was not genuine. However, since facts were not considered<\/p>\n
by any of the authorities including the Tribunal, we set aside<\/p>\n
the order of the Tribunal and that of the lower authorities and<\/p>\n
remand the matter to the assessing Officer for reconsideration<\/p>\n
and assessment after taking into account the relationship of<\/p>\n
the purchaser company namely Sun Pharmaceuticals with<\/p>\n
the respondent company during 1999-2000, the relevant year<\/p>\n
to which the assessment        relates.   However, since the<\/p>\n
respondent is merged with Sun Pharmaceuticals, it is enough<\/p>\n
STR 122\/06
\n                                   -:5:-<\/span><\/p>\n
for the officer to issue notice to the Sun Pharmaceuticals ,<\/p>\n
the successor company, and proceed with the assessment.<\/p>\n
For the sake of finality, it is open to the Sun Pharmaceuticals<\/p>\n
to accept the original assessment with 50% addition of<\/p>\n
gross profit, and if they agree, the original assessment will<\/p>\n
be restored and the matter to be settled by officer or otherwise<\/p>\n
the officer will conduct enquiry as to whether there is physical<\/p>\n
transfer of possession      of goods    or whether it is only a<\/p>\n
namesake sale between two companies and sale by Sun<\/p>\n
Pharmaceutical to the distributors is the real first sale for the<\/p>\n
purpose of making assessment. The S.T.Revision is allowed<\/p>\n
as above.\n<\/p>\n<\/p>\n
                                  C.N.RAMACHANDRAN NAIR
\n                                            JUDGE<\/p>\n
                                          V.K.MOHANAN,
\n                                             JUDGE<\/p>\n
kvm\/-\n<\/p>\n
STR 122\/06
\n              -:6:-<\/span><\/p>\n
                     V.K.MOHANAN, J.\n<\/p>\n<\/p>\n
                          O.P.No.\n<\/p>\n
                          JUDGMENT<\/p>\n
STR 122\/06
\n              -:7:-<\/span><\/p>\n
                       Dated:..<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court State Of Kerala vs M\/S. M.J.Pharmaceuticals Ltd on 29 October, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 122 of 2006() 1. STATE OF KERALA, REPRESENTED BY … Petitioner Vs 1. M\/S. M.J.PHARMACEUTICALS LTD., … Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :SRI.A.KUMAR The Hon’ble MR. Justice C.N.RAMACHANDRAN NAIR 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-189851","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nState Of Kerala vs M\/S. 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