{"id":208155,"date":"2008-01-02T00:00:00","date_gmt":"2008-01-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-a-younus-kunju-on-2-january-2008"},"modified":"2017-11-22T17:17:50","modified_gmt":"2017-11-22T11:47:50","slug":"state-of-kerala-vs-a-younus-kunju-on-2-january-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-a-younus-kunju-on-2-january-2008","title":{"rendered":"State Of Kerala vs A.Younus Kunju on 2 January, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
State Of Kerala vs A.Younus Kunju on 2 January, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST Rev No. 512 of 2004()\n\n\n1. STATE OF KERALA,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. A.YOUNUS KUNJU,\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :SRI.ARIKKAT VIJAYAN MENON\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :02\/01\/2008\n\n O R D E R\n                      H.L.DATTU, C.J. & K.M.JOSEPH, J.\n                           ------------------------------------------\n                               S.T.Rev.No.512 of 2004\n                           ------------------------------------------\n                     Dated, this the 2nd day of January, 2008\n\n                                      ORDER\n<\/pre>\n
H.L.Dattu, C.J.\n<\/p>\n
       The Revenue being aggrieved by the orders passed by the Kerala Sales<\/p>\n
Tax Appellate Tribunal, Thiruvananthapuram in T.A.No.252 of 2002 dated 29th<\/p>\n
June, 2002 is before us in this sales tax revision.<\/p>\n
       (2) The assessee is a dealer registered both under the provisions of the<\/p>\n
Kerala General Sales Tax Act, 1963 (‘KGST Act’ for short) and the Central<\/p>\n
Sales Tax Act, 1956 (‘CST Act’ for short).\n<\/p>\n
       (3) The assessing authority had completed the assessments under the<\/p>\n
provisions of the CST Act for the assessment year 1988-89 by its order dated<\/p>\n
23.2.1998. In the said assessment order, the assessing authority had rejected<\/p>\n
the exemption claimed by the assessee on its consignment sales by producing<\/p>\n
‘F’ Forms,   solely on the ground that the ‘F’ Forms so produced by the<\/p>\n
assessee are issued by bogus dealers using fictitious registration numbers.<\/p>\n
       (4) Aggrieved by the said assessment order, the assessee had carried<\/p>\n
the matter in second appeal before the Tribunal in T.A.No.370 of 1999 .         The<\/p>\n
Tribunal after holding that the assessing authority without proper verification<\/p>\n
and enquiry could not have come to the conclusion that ‘F’ Form declarations<\/p>\n
produced by the assessee are bogus as issued              by fictitious dealers and,<\/p>\n
therefore, had directed the assessing authority to allow the claim of exemption<\/p>\n
made by the assessee.\n<\/p>\n
       (5) After such remand, the assessing authority has passed yet another<\/p>\n
order dated 25.7.2001 and has allowed the claim only in respect of the turnover<\/p>\n
S.T.Rev.No.512 of 2004
\n                                             2<\/span><\/p>\n
of consignment sales which are supported by ‘F’ Form declarations. Aggrieved<\/p>\n
by the said order of the assessing authority, the assessee was before the first<\/p>\n
appellate authority, who by its order dated 18.3.2002 had rejected the<\/p>\n
assessee’s appeal. The assessee had carried the matter by way of second<\/p>\n
appeal before the Tribunal in T.A.No.252 of 2002. The Tribunal has allowed<\/p>\n
the assessee’s appeal and has further directed the assessing authority to grant<\/p>\n
the entire claim of the assessee on consignment sales. Aggrieved by the said<\/p>\n
direction issued by the Tribunal, the Revenue is before us in this sales tax<\/p>\n
revision.\n<\/p>\n
       (6) The Revenue has framed the following question of law for our<\/p>\n
consideration and decision, The same is as under:<\/p>\n
               “Whether on the facts and in the circumstances of the<\/p>\n
       case the Tribunal is justified in directing the Assessing<\/p>\n
       Authority to allow the exemption claimed by the assessee in<\/p>\n
       respect of stock transferred to outside the State and held as<\/p>\n
       closing stock thee for which no ‘F’ Form was filed.”<\/p><\/blockquote>\n
       (7)     Sri.Mohammed Rafiq, learned senior Government Pleader<\/p>\n
appearing for the Revenue, would submit that the Tribunal was not justified in<\/p>\n
directing the assessing authority to allow the claim of exemption even on the<\/p>\n
consignment sales which are not supported by ‘F’ Forms and, therefore,<\/p>\n
requests this Court to set aside that portion of the order passed by the Tribunal.<\/p>\n
       (8) Per contra, Sri.Hari Sankar V.Menon, learned counsel appearing for<\/p>\n
the assessee sought to justify the impugned order.<\/p>\n
       (9) In the earlier round of litigation, the Tribunal at paragraph 3 of its<\/p>\n
order had stated as under:\n<\/p>\n
S.T.Rev.No.512 of 2004
\n                                              3<\/span><\/p>\n
       “Therefore, ‘F’ Form rejected by the assessing authority is not<\/p>\n
       proper and not in accordance with law. To prove that certain<\/p>\n
       dealers at Delhi are using fictitious registration numbers no<\/p>\n
       materials are collected by the assessing authority. No report is<\/p>\n
       collected to prove that the said ‘F’ forms are invalidated by the<\/p>\n
       assessing authority by any proceedings. Therefore, we are of<\/p>\n
       the view that the appellant has proved the claim of exemption<\/p>\n
       as per 6A(1) of the C.S.T. Act and Rule 12 by production of F<\/p>\n
       forms and the assessing authority has not proved by proper<\/p>\n
       enquiry as per Proviso 2 of Section 6(A) of the C.S.T. Act that<\/p>\n
       the entries in the ‘F’ forms are incorrect       and the claim of<\/p>\n
       exemption to the consignment sales disallowed are wrong.<\/p>\n
       We, therefore, direct the assessing authority to allow the claim<\/p>\n
       of exemption.”\n<\/p>\n
       (10) A reading of the aforesaid paragraph would only indicate that the<\/p>\n
Tribunal had directed the assessing authority to allow the claim of the assessee<\/p>\n
in respect of the consignment sales which are supported by ‘F’ Form<\/p>\n
declarations. However, in the last sentence of that paragraph, the Tribunal had<\/p>\n
directed the assessing authority to allow the claim of exemption. The order<\/p>\n
passed by the Tribunal, if it is read in toto, it only means that the Tribunal had<\/p>\n
directed the assessing authority to allow the claim of exemption on the<\/p>\n
consignment sales which are supported by ‘F’ Form declarations and not on the<\/p>\n
claims made by the assessee without the support of any ‘F’ Form declaration.<\/p>\n
The Tribunal by the impugned order has carried away by the last sentence in<\/p>\n
paragraph 3 of the order to hold that the assessee is eligible and entitled for<\/p>\n
exemption even on the consignment sales which are not supported by ‘F’ Form<\/p>\n
declarations. This conclusion of the Tribunal, in our opinion, is contrary to the<\/p>\n
observations and directions issued by them while disposing of T.A.No.370 of<\/p>\n
S.T.Rev.No.512 of 2004
\n                                             4<\/span><\/p>\n
1999 dated 10th November, 2000.        Therefore, the revision petition field by the<\/p>\n
State requires to be allowed and the order passed by the Tribunal requires to<\/p>\n
be set aside.\n<\/p>\n
        (11) Accordingly we pass the following:\n<\/p>\n
                                ORDER<\/p>\n
        i) Sales tax revision is allowed.\n<\/p>\n
        ii) The direction issued by the Tribunal to allow the claim of the<\/p>\n
assessee for exemption even on the consignment sales which are not<\/p>\n
supported by ‘F’ Form declarations is set aside.<\/p>\n
        iii) Accordingly we answer the question of law framed by the Revenue in<\/p>\n
the affirmative and against the assessee.\n<\/p>\n
        iv) However, liberty is reserved to the assessee, if he so desires, to<\/p>\n
produce the ‘F’ Form declarations within two months from today before the<\/p>\n
assessing authority in support of his claim for exemption for the assessment<\/p>\n
year 1988-89.     If such declaration forms are produced by the assessee, the<\/p>\n
assessing authority shall take note of those forms and redo the assessment.<\/p>\n
        Ordered accordingly.\n<\/p>\n<\/p>\n
                                                          (H.L.DATTU)
\n                                                        CHIEF JUSTICE<\/p>\n
                                                          (K.M.JOSEPH)
\n                                                              JUDGE
\nvns<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court State Of Kerala vs A.Younus Kunju on 2 January, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 512 of 2004() 1. STATE OF KERALA, … Petitioner Vs 1. A.YOUNUS KUNJU, … Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :SRI.ARIKKAT VIJAYAN MENON The Hon’ble the Chief Justice MR.H.L.DATTU 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-208155","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nState Of Kerala vs A.Younus Kunju on 2 January, 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-a-younus-kunju-on-2-january-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 A.Younus Kunju on 2 January, 2008 - 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