{"id":211579,"date":"2010-05-19T00:00:00","date_gmt":"2010-05-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-invincible-chemicals-pvt-vs-general-manager-on-19-may-2010"},"modified":"2014-07-07T16:30:51","modified_gmt":"2014-07-07T11:00:51","slug":"ms-invincible-chemicals-pvt-vs-general-manager-on-19-may-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-invincible-chemicals-pvt-vs-general-manager-on-19-may-2010","title":{"rendered":"M\/S. Invincible Chemicals Pvt. … vs General Manager on 19 May, 2010"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S. Invincible Chemicals Pvt. … vs General Manager on 19 May, 2010<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOP.No. 30015 of 2002(W)\n\n\n1. M\/S. INVINCIBLE CHEMICALS PVT. LTD.,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. GENERAL MANAGER, DISTRICT INDUSTRIES\n                       ...       Respondent\n\n2. DIRECTOR OF INDUSTRIES AND COMMERCE,\n\n3. STATE OF KERALA, REPRESENTED BY\n\n                For Petitioner  :SRI.E.K.NANDAKUMAR\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :19\/05\/2010\n\n O R D E R\n                    P.R. RAMACHANDRA MENON, J.\n              ..............................................................................\n                           O.P.No. 30015 OF 2002\n               .........................................................................\n                         Dated this the 19th May , 2010\n\n\n\n                                    J U D G M E N T\n<\/pre>\n
      Sustainability of Ext.P2 order                                     passed by the first<\/p>\n
respondent     and         Ext.P5            order          passed            by        the   appellate<\/p>\n
authority\/second respondent rejecting the claim for exemption<\/p>\n
raised by the petitioner forms the subject matter of challenge in<\/p>\n
this Writ Petition.\n<\/p>\n
      2.   The          petitioner is a Small Scale Industrial Unit<\/p>\n
engaged in the manufacture of                                     Carbonated Silicate and<\/p>\n
production was started on 16.08.1996. The case of the petitioner<\/p>\n
is that petitioner is entitled to get exemption from payment of<\/p>\n
tax by virtue of stipulation in SRO. 1729 \/93. On                                           filing  an<\/p>\n
application for exemption , the matter was considered by the<\/p>\n
first respondent and holding that there was no manufacturing<\/p>\n
process as defined in Ext.P1 notification , the claim was rejected,<\/p>\n
which was subjected to challenge by filing Ext. P3 before the<\/p>\n
O.P.No. 30015 OF 2002<\/p>\n
                                     2<\/span><\/p>\n
second respondent. The reason for rejection as evident from Ext.<\/p>\n
P2 is that Carbonated Silicate and Sodium Silicate are one and<\/p>\n
the same products, viz, Soap Grade Sodium Silicate, since it is<\/p>\n
stipulated in Ext. P1 notification under Clause (d) of exemption<\/p>\n
from the definition of ‘Manufacture’ that ‘Converting Sodium<\/p>\n
silicate into liquid silicate’ is not a process involving manufacture,<\/p>\n
the application was rejected .\n<\/p>\n
      3. During the pendency of the proceedings before the<\/p>\n
second respondent\/appellate authority, the petitioner had<\/p>\n
submitted samples of both the products to be examined by the<\/p>\n
expert     bodies     i.e,        Regional    Research    Laboratory,<\/p>\n
Thiruvananthapuram of the CSIR , which is a Govt. of India<\/p>\n
Institution.    As per Ext.P4      it was certified that  samples of<\/p>\n
Sodium Silicate and Carbonated Silicate are chemically different<\/p>\n
products. The said report was produced by the petitioner, which<\/p>\n
however       is stated as not considered             by the second<\/p>\n
respondent\/appellate authority.          Instead, the said auhority<\/p>\n
sought to obtain opinion from elsewhere, based on which a<\/p>\n
decision was taken that both are the same products and<\/p>\n
O.P.No. 30015 OF 2002<\/p>\n
                                  3<\/span><\/p>\n
accordingly Ext.P3 appeal was rejected confirming Ext.P2, as<\/p>\n
per Ext.P5, which is under challenge.\n<\/p>\n
     4.    The learned Counsel for the petitioner submitted that<\/p>\n
the finding and reasoning given by the appellate authority are<\/p>\n
not corret, due to many a reason. It is stated that Ext.P5 order<\/p>\n
was passed without considering Ext.P4 report submitted by the<\/p>\n
Regional   Research     Laboratory  owned   by    the     Central<\/p>\n
Government, while placing undue reliance on the alleged report<\/p>\n
submitted by the Head of Department of Chemical Engineering,<\/p>\n
Govt. Engineering College, Thrissur. It is also pointed out that<\/p>\n
neither a copy of the said report was given to the petitioner nor<\/p>\n
was he given an opportunity of hearing to question the contents<\/p>\n
and credibility of the said report.\n<\/p>\n
     5.   The learned Government Pleader appearing for the<\/p>\n
respondents conceded that there is no reference in Ext. P5 as to<\/p>\n
the veracity or credibility of Ext. P4 report submitted    by the<\/p>\n
Regional Research Laboratory or as to why it was not<\/p>\n
acceptable . That apart, it is also not discernible from Ext. P5<\/p>\n
whether a copy of the alleged expert report obtained from the<\/p>\n
O.P.No. 30015 OF 2002<\/p>\n
                                  4<\/span><\/p>\n
Department of Chemical Engineering was served to the petitioner<\/p>\n
giving opportunity of hearing so as to sustain the case. What is<\/p>\n
stated in Ext. P5 is only that the State Level Committee held on<\/p>\n
29.07.2002 discussed the issue in detail and accepted the expert<\/p>\n
opinion of the Professor and Head of the Department of Chemical<\/p>\n
Engineering, Govt. Engineering College, Thrissur and resolved to<\/p>\n
reject the appeal, as ‘Soap Grade Sodium Silicate’ is in the<\/p>\n
‘negative list’ and carbonated silicate is nothing but liquid sodium<\/p>\n
silicate.\n<\/p>\n
      6. It is submitted by the learned Government Pleader that<\/p>\n
both the products ie.,     carbonated silicate as well as sodium<\/p>\n
silicate are used for the very same purpose and since utility is<\/p>\n
same both are considered as the same product . This Court<\/p>\n
finds it very difficult to accept the proposition. Similarly, the<\/p>\n
submission that both, ‘carbonated silicate’ and ‘sodium silicate’<\/p>\n
contain very same components also does not appear to be<\/p>\n
palatable to this court. This is for the reason that the very same<\/p>\n
components may give rise to different products. For example,<\/p>\n
two atoms of Oxygen and one atom of Sulphur will give rise to<\/p>\n
O.P.No. 30015 OF 2002<\/p>\n
                                 5<\/span><\/p>\n
one molecule of     Sulphur Dioxide (SO2)   while   one atom of<\/p>\n
Sulphur and three atoms of Oxygen will give rise to one molecule<\/p>\n
of Sulphur Trioxide (SO3), though the components remain to be<\/p>\n
same in both the products.\n<\/p>\n
      7. As borne by Ext.P1 notification, the term ‘Manufacture’<\/p>\n
is defined as follows:\n<\/p>\n
           “Manufacture’ shall mean the use of raw<\/p>\n
           materials and production of goods commercially<\/p>\n
           different from the raw materials used but shall<\/p>\n
           not include mere packing of goods, polishing,<\/p>\n
           cleaning, grading, drying, blending  or mixing<\/p>\n
           different varieties of the same goods, sawing,<\/p>\n
           garbling, processing one form of goods into<\/p>\n
           another form of the same goods by mixing with<\/p>\n
           chemicals or gas, fumigation or any other<\/p>\n
           processing applied for preserving the goods in<\/p>\n
           good condition or for easy transportation. The<\/p>\n
           process of producing desiccated coconut out of<\/p>\n
           coconut, (chemical treatment of rubber wood<\/p>\n
           and production of dressed or tanned hides out<\/p>\n
           of     raw hides) shall be deemed to be<\/p>\n
           ‘manufacture’    for   the  purpose    of  this<\/p>\n
O.P.No. 30015 OF 2002<\/p>\n
                                 6<\/span><\/p>\n
           notification.<\/p><\/blockquote>\n
    8. The circumstance under which a process will not be<\/p>\n
deemed as manufacturing process is also specified in the very<\/p>\n
same notification , which is extracted below:<\/p>\n
          .”Thefollowing proceesing shall not be deemed<\/p>\n
          to be ‘manufacture’ for the purpose of this<\/p>\n
          notification.\n<\/p><\/blockquote>\n
          (a) Crushing copra and producing coconut oil<\/p>\n
          and coconut oil cake.\n<\/p><\/blockquote>\n
          (b) Converting timber logs into timber sizes<\/p>\n<\/blockquote>\n
          (c) Crushing rubble into small metal pieces.<\/p>\n<\/blockquote>\n
          (d)     Converting sodium silicate into liquid<\/p>\n
          silicate<\/p>\n<\/blockquote>\n
          (e) Tyre-retreading.\n<\/p><\/blockquote>\n
          (f) Cutting granite or marble slabs into smaller<\/p>\n
          pieces and\/or polishing them.\n<\/p><\/blockquote>\n
          (g) Such other processes as may be notified by<\/p>\n
          Government in this behalf.<\/p><\/blockquote>\n
          [(h) Conversion of rubber latex into centrifugal<\/p>\n
          latex, raw rubber sheet, ammoniated latex,<\/p>\n
          crepe rubber, crumb rubber or any other item<\/p>\n
          falling under entry 110 of the First Schedule to<\/p>\n
          the Kerala General Sales Tax Act, 1963 or<\/p>\n
O.P.No. 30015 OF 2002<\/p>\n
                                     7<\/span><\/p>\n
            treating the raw rubber in any form with<\/p>\n
            chemicals to form a compound of rubber by<\/p>\n
            whatever name called. ]<\/p>\n
      9.  Clause (d) of the       term ‘Manufacture’    provides   for<\/p>\n
exclusion of a specified instance        from the purview of      the<\/p>\n
manufacture such as ‘converting Sodium Silicate            into liquid<\/p>\n
silicate will not be deemed as manufcturing process. But here,<\/p>\n
the process involved is manufcature of ‘Carbonated silicate.<\/p>\n
Prima facie, it cannot be said that it is a simple convervison of<\/p>\n
sodium silicate into     liquid silicate. This is for the reason that<\/p>\n
the process of ‘Manufacture ‘ of carbonated silicate is clearly<\/p>\n
explained by the petitioner in paragraph 3 of the Original petition<\/p>\n
which is as follows:\n<\/p>\n<\/p>\n
            “……..Carbonated silicate is manufactured by<\/p>\n
            dissolving soluble glass in water under steam<\/p>\n
            pressure and temperature.       Thereafter certain<\/p>\n
            percentage of soda ash and sodium hypo<\/p>\n
            chlorite is also added to make the product<\/p>\n
            carbonated silicate. Mere addition of these raw<\/p>\n
O.P.No. 30015 OF 2002<\/p>\n
                                 8<\/span><\/p>\n
            materials does not result in the end product of<\/p>\n
            carbonated silicate. These raw materials are to<\/p>\n
            be   heated   at  165  degree   centigrade   by<\/p>\n
            introducing steam produced by the boiler and<\/p>\n
            stirred. Ext. P1 contemplates that conversion of<\/p>\n
            sodium silicate into liquid silicate is not a<\/p>\n
            manufacturing process.”<\/p><\/blockquote>\n
      10. The process of ‘manufacture’ as above is not disputed<\/p>\n
by the respondents in the counter affidavit. On the other hand,<\/p>\n
the only assertion in the counter affidavit        is that    the<\/p>\n
‘carbonated silicate’ produced by the petitioner is mainly used<\/p>\n
presumably     in the soap industry,   in place of ‘liquid sodium<\/p>\n
silicate’, which by itself cannot be a reason to hold that the<\/p>\n
products are one and the same, especially when it is certified<\/p>\n
otherwise as borne by Ext. P4.     Anyhow, this Court does not<\/p>\n
propose to go into the technical aspects or correctness as to the<\/p>\n
findings or reasoning given by the experts, but for expressing<\/p>\n
the doubts as to the correctness of the stand revealed from the<\/p>\n
proceedings and the pleadings on record. When there is a clear<\/p>\n
O.P.No. 30015 OF 2002<\/p>\n
                                 9<\/span><\/p>\n
report given by the Regional Research Laboratory owned by the<\/p>\n
Council of Scientific and Industrial Research, an Institution of<\/p>\n
the Central Govt. of India as borne by Ext. P4, certifying that<\/p>\n
‘Carbonated Silicate’ as well as the ‘Sodium Silicate’   are two<\/p>\n
different products, how both the items could be considered as<\/p>\n
the same product is not discernible from the materials on record.<\/p>\n
Since there is no reference with regard to Ext.P4 report in Ext.<\/p>\n
P5, what prompted the said authority to obtain another opinion<\/p>\n
from   the     Department     of  Chemical   Engineering,  Govt.<\/p>\n
Engineering College,    Thrissur  is quite obscure.  That apart,<\/p>\n
since there is a contention raised from the part the petitioner<\/p>\n
that copy of the expert opinion stated as received by the State<\/p>\n
Level Committee is not supplied to the petitioner        and the<\/p>\n
petitioner was not given any opportunity of hearing before<\/p>\n
passing Ext. P5, this Court finds that the order cannot stand the<\/p>\n
test of law. Accordingly, Ext.P5 is set aside. This Court finds<\/p>\n
that the matter     requires to be considered by the      second<\/p>\n
respondent in the light of the observations made above and<\/p>\n
also with specific reference to Ext.P4. The second respondent is<\/p>\n
O.P.No. 30015 OF 2002<\/p>\n
                                 10<\/span><\/p>\n
at liberty to obtain expert opinion from still higher authority, if<\/p>\n
so necessitated and the matter shall be finalised in accordance<\/p>\n
with law, giving clear and effective opportunity of hearing to the<\/p>\n
petitioner.   Final orders shall be passed     as expeditiously as<\/p>\n
possible, at any rate, within a period of three months from the<\/p>\n
date of receipt of a copy of the judgment<\/p>\n
        The Writ Petition is allowed to the above extent. No cost.<\/p>\n
                                  P.R. RAMACHANDRA MENON,
\n                                            JUDGE.\n<\/p>\n
lk<\/p>\n
O.P.No. 30015 OF 2002<\/p>\n
                        11<\/span><\/p>\n
                         P.R. RAMACHANDRA MENON, J.\n<\/p>\n
                          ……………………………………………<\/p>\n
                              O.P. No. 30015 of 2002<\/p>\n
                         ……………………………………………
\n                          Dated this the 19th May, 2010<\/p>\n
                                    J U D G M E N T<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S. Invincible Chemicals Pvt. … vs General Manager on 19 May, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM OP.No. 30015 of 2002(W) 1. M\/S. INVINCIBLE CHEMICALS PVT. LTD., … Petitioner Vs 1. GENERAL MANAGER, DISTRICT INDUSTRIES … Respondent 2. DIRECTOR OF INDUSTRIES AND COMMERCE, 3. STATE OF KERALA, REPRESENTED BY […]<\/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-211579","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S. Invincible Chemicals Pvt. ... vs General Manager on 19 May, 2010 - 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\/ms-invincible-chemicals-pvt-vs-general-manager-on-19-may-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S. 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