{"id":211795,"date":"2007-07-24T00:00:00","date_gmt":"2007-07-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-giripai-jewellers-vs-the-state-of-kerala-on-24-july-2007"},"modified":"2014-04-30T15:36:39","modified_gmt":"2014-04-30T10:06:39","slug":"ms-giripai-jewellers-vs-the-state-of-kerala-on-24-july-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-giripai-jewellers-vs-the-state-of-kerala-on-24-july-2007","title":{"rendered":"M\/S. Giripai Jewellers vs The State Of Kerala on 24 July, 2007"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S. Giripai Jewellers vs The State Of Kerala on 24 July, 2007<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nTRC No. 134 of 2003()\n\n\n1. M\/S. GIRIPAI JEWELLERS,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE STATE OF KERALA,\n                       ...       Respondent\n\n                For Petitioner  :SRI.KMV.PANDALAI\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 :24\/07\/2007\n\n O R D E R\n                             H.L.DATTU, C.J.   &   K.T.SANKARAN, J.\n\n                                      ------------------------------------------\n\n                                     T.R.C.Nos.134, 138 & 139 of 2003\n\n                                      ------------------------------------------\n\n                                Dated, this the   24th    day of July,  2007\n\n\n                                                 ORDER\n<\/pre>\n
H.L.Dattu, C.J.\n<\/p>\n<\/p>\n
                  Since common questions of law are involved in all these revision<\/p>\n
petitions   they   are   clubbed   together,   heard   and   disposed   of   by   this   common<\/p>\n
order.\n<\/p>\n<\/p>\n
                  (2)     The   assessment   years   in   question   are   1994-95,   1995-96,<\/p>\n
1996-1997.    The    Tribunal  by  its order    in T.A.Nos.179  of  2002, 180 of  2002<\/p>\n
and   181   of   2002  dated   30th  April,   2002  has   rejected   the   appeals   filed   by   the<\/p>\n
assessee.  That is how the assessee is before us in these tax revision cases.<\/p>\n
                  (3)  The questions of law raised by the assessee are as under:<\/p>\n
          “(a)    Section 5A of the KGST Act provides as follows:-<\/p>\n
                                        “5A.   Levy   of   purchase   tax:-  Every<\/p>\n
                   dealer   who,   in   the   course   of   his   business,<\/p>\n
                   purchases   from   a   registered   dealer   or   from   any<\/p>\n
                   other   person   any   goods,   the   sale   or   purchase   of<\/p>\n
                   which   is   liable   to   tax   under   this   Act,   in<\/p>\n
                   circumstances   in   which   no   tax   is   payable   under<\/p>\n
                   [Sub-sections   (1),   (x),   (3),   (4)   or   (5)   of   Section   5]<\/p>\n
                   and either,-\n<\/p><\/blockquote>\n
<\/blockquote>\n
                                        (a)     consumes   such   goods   in   the<\/p>\n
                   manufacture   of   other   goods   for   sale   or   otherwise;<\/p><\/blockquote>\n
\n\n                   or\n\n\n                                        (b)   use  or  disposes of    such goods\n\n<\/pre>\n
                   in   any   manner   other   than   by   way   of   sale   in   the<\/p>\n
                   State; or<\/p>\n<\/blockquote>\n
                                        (c)   despatches   them   to   any   place<\/p>\n
                   outside the State except as a direct result of sale or<\/p>\n
                   purchase   in   the   course   of   inter-State   trade   or<\/p>\n
TRC.No.134\/2003 etc.                                 2<\/span><\/p>\n
               commerce;   shall,   whatever   be   the   quantum   of   the<\/p>\n
               turnover   relating   to   such   purchase   for   a   year,   pay<\/p>\n
               tax   on   the   taxable   turnover   relating   to   such<\/p>\n
               purchase   for   the   year   at   the   rates   mentioned   in<\/p>\n
               Section 5.\n<\/p><\/blockquote>\n
<\/blockquote>\n
                                  (2)             Notwithstanding   anything<\/p>\n
               contained  in sub-section (1),   a  dealer other than  a<\/p>\n
               casual   trader   or   agent   of   a   non-resident   dealer<\/p>\n
               purchasing goods, the sale of which is liable to tax<\/p>\n
               under section 5, shall not be liable to pay tax under<\/p>\n
               sub-section (1) if his total turnover for a year is less<\/p>\n
               than two lakhs rupees”.\n<\/p><\/blockquote>\n
<\/blockquote>\n
      A reading of Section 5A extracted above would go to show that<\/p>\n
      the said section will apply only in cases no tax is payable under<\/p>\n
      section   5.   Bullion   is   taxable   under   section   5.   That   is   why<\/p>\n
      Government had to issue a notification exempting the State Bank<\/p>\n
      of India from paying tax under section 5. Thus but for notification<\/p>\n
      under Section 10 tax is payable under section 5. In other words,<\/p>\n
      it is absolutely incorrect to say that bullion in the instant case is<\/p>\n
      not   taxable   under   Section   5.   In   this   beyond   the   matter   is   the<\/p>\n
      Tribunal justified in law in holding that purchase of bullion by the<\/p>\n
      petitioner is liable to tax under section 5A?<\/p>\n
      (b)      The notification under consideration in the decision of this<\/p>\n
      Hon’ble   Court   in   Deputy   Commissioner   (Law)   Vs.   Supreme<\/p>\n
      Boards   [6   KTR   374],   which   was   relied   on   by   the   Tribunal,   was<\/p>\n
      SRO-968\/80   which   provided   for   exemption   from   payment   of<\/p>\n
      sales   tax   on   the   sale   of   goods   manufactured   by   small   scale<\/p>\n
      industries. The sale was exempted when effected by small scale<\/p>\n
      industries   who   ever   may   be   the   purchaser.   However   in<\/p>\n
      Annexure-II  notification sale of  bullion by State of Bank of India<\/p>\n
      and Non Resident Indians is exempted only when the sale is to<\/p>\n
      registered   dealers   in   jewellery.   That   being   the   case,   is   the<\/p>\n
      Tribunal   justified   in   Law   in   holding   that   the   decision   of   this<\/p>\n
      Hon’ble Court in Supreme Board’s case (6 KTR 374) is squarely<\/p>\n
      applicable to the facts of this case?\n<\/p>\n<\/p>\n
      (c)      In   Annexure-II   notification   it   has   been   stated   in   the<\/p>\n
      explanatory   note   that   the   exemption   on   sale   of   bullion   by   NRIs<\/p>\n
      and State Bank of India is ordered in order to promote jewellery<\/p>\n
      export   from   Kerala.   Export   of   jewellery   from   Kerala   is   effected<\/p>\n
      only   by   the   registered   dealers   in   jewellery.   When   tax   is   levied<\/p>\n
      under section 5A on the purchase of bullion by registered dealers<\/p>\n
      from State Bank of India, the registered dealers stands to loose<\/p>\n
      the benefit  of Annexure-II notification. Is the Tribunal justified in<\/p>\n
      law in holding that Annexure-II notification  is not intended for the<\/p>\n
      benefit   of   jewellery   exports?   Is   not   the   decision   of   the   Tribunal<\/p>\n
      against  the   object   for   which  Annexure-II   notification   was issued<\/p>\n
TRC.No.134\/2003 etc.                                 3<\/span><\/p>\n
      by the Government? Is the Tribunal justified in law in holding that<\/p>\n
      the   object   behind   Annexure-II   notification   is   to   discourage<\/p>\n
      unauthorised   purchase   of   primary   gold   and   thereby   to   give<\/p>\n
      quality advantage to the exporters?\n<\/p>\n<\/p>\n
      (d)      Under   section   10   of   the   KGST   Act,   Government   have<\/p>\n
      powers only to reduce rate of tax or exempt any goods or class<\/p>\n
      of   goods   from   levy   of   tax   when   sold   by   any   specified   class   of<\/p>\n
      persons. If the decision of the Tribunal is followed, the effect will<\/p>\n
      be that by giving exemption to the seller by the Government, the<\/p>\n
      purchaser will become  liable to pay tax. It  will in effect  result in<\/p>\n
      shifting   of   point   of   levy   from   sale   to   purchase.   Has   the<\/p>\n
      Government   got   powers   to   shift   the   point   of   levy   of   tax   under<\/p>\n
      section   10   of   the   KGST   Act?   View  from   that   perspective,   does<\/p>\n
      the   decision   of   this   Hon’ble   Court   in   Supreme   Board’s   case   (6<\/p>\n
      KTR   374)   lay   down   the   law   correctly?   Is   it   not   liable   to   be<\/p>\n
      reviewed?\n<\/p>\n<\/p>\n
      (e)      In the decision of the Hon’ble Supreme Court in State of<\/p>\n
      Tamil Nadu Vs. Kandaswamy (36 STC 191) and of this Hon’ble<\/p>\n
      Court   in   Malabar   Fruit   Products   Company   Ltd.   vs.   Sales   Tax<\/p>\n
      Officer<\/a> (30 STC 537), the circumstances under which section 5A<\/p>\n
      of   the   KGST   Act   and   the   corresponding   provision   under   the<\/p>\n
      TNGST   Act   will  be   attracted   in   clear   terms.   The   circumstances<\/p>\n
      which   were   considered   in   those   decisions   are   not   the<\/p>\n
      circumstance of exemption granted by the Government, but they<\/p>\n
      were   circumstances   which   were   beyond   the   control   of   the<\/p>\n
      Government   as   a   result   of   which   tax   was   not   payable   by   the<\/p>\n
      sellers.   Is   the   Tribunal   justified   in   law   in   holding   that   even   a<\/p>\n
      situation   created   by   the   Government   will   be   a   circumstance<\/p>\n
      contemplated under section 5A of the KGST Act to levy tax under<\/p>\n
      section 5A?\n<\/p>\n<\/p>\n
      (f)      Exactly   identical   notifications   granting   exemption   from<\/p>\n
      payment  of  tax to sellers  on sale of goods to specified  class of<\/p>\n
      persons   have   been   issued   by   the     Government.   One   such<\/p>\n
      notification   is   SRO-1727\/93.   In   Schedule   VI   of   the   said<\/p>\n
      notification sale of certain goods to certain dealers are notified as<\/p>\n
      exempted.   For   example   sale   of   dyes   and   chemicals   to<\/p>\n
      coir\/handloom   industries   for   use   in   the   manufacture   of<\/p>\n
      coir\/handloom   products   is   exempted.   But   nowhere   in   the   State<\/p>\n
      the coir\/handloom industries which purchase dyes and chemicals<\/p>\n
      in   a   circumstance   in   which   no   tax   is   payable   by   virtue   of   the<\/p>\n
      notification   is   assessed   to   tax   under   section   5A.   Therefore   the<\/p>\n
      principle   regarding   applicability   of   section   5A   is   applied   in   a<\/p>\n
      highly discriminatory fashion. Is the Government justified in law in<\/p>\n
      applying   different   principles   regarding   levy   of   tax   in   identical<\/p>\n
      situations?”\n<\/p>\n
\nTRC.No.134\/2003 etc.                              4<\/span><\/p>\n
              (4)     The   questions   of   law  raised   by   the   assessee   are   no   more<\/p>\n
debatable in view of the decision of this Court in the case of M\/s.Mayilvahanam<\/p>\n
Marketing Shoranur v. Addl. Sales Tax Officer, Ottappalam<\/a>  in O.P.No.34485 of<\/p>\n
2000 disposed of on 10th July, 2007.\n<\/p>\n<\/p>\n
              (5)    Following   the  observations  made   in the   aforesaid   decision,<\/p>\n
the questions of law raised by the assessee require to be answered against the<\/p>\n
assessee and in favour of the revenue.\n<\/p>\n<\/p>\n
              All pending stay petitions are dismissed.\n<\/p>\n
\n              Ordered accordingly.\n<\/p>\n<\/p>\n
                                                                        (H.L.DATTU)<\/p>\n
                                                                         CHIEF JUSTICE<\/p>\n
                                                                    (K.T.SANKARAN)<\/p>\n
                                                                            JUDGE<\/p>\n
vns<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S. Giripai Jewellers vs The State Of Kerala on 24 July, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM TRC No. 134 of 2003() 1. M\/S. GIRIPAI JEWELLERS, … Petitioner Vs 1. THE STATE OF KERALA, … Respondent For Petitioner :SRI.KMV.PANDALAI For Respondent :GOVERNMENT PLEADER The Hon’ble the Chief Justice MR.H.L.DATTU […]<\/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-211795","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S. 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