{"id":212678,"date":"2007-10-22T00:00:00","date_gmt":"2007-10-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-surya-stoneware-pipes-pvt-vs-state-of-kerala-on-22-october-2007"},"modified":"2016-06-18T16:56:53","modified_gmt":"2016-06-18T11:26:53","slug":"ms-surya-stoneware-pipes-pvt-vs-state-of-kerala-on-22-october-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-surya-stoneware-pipes-pvt-vs-state-of-kerala-on-22-october-2007","title":{"rendered":"M\/S. Surya Stoneware Pipes Pvt. &#8230; vs State Of Kerala on 22 October, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S. Surya Stoneware Pipes Pvt. &#8230; vs State Of Kerala on 22 October, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST Rev No. 156 of 2003()\n\n\n1. M\/S. SURYA STONEWARE PIPES PVT. LTD.,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA.\n                       ...       Respondent\n\n                For Petitioner  :SRI.P.BALACHANDRAN\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 :22\/10\/2007\n\n O R D E R\n                     H.L.DATTU, C.J. &amp; K.T.SANKARAN, J.\n                       --------------------------------------------------\n                     S.T.Rev.Nos.156 of o2003, 172 of 2003\n                                       &amp; 173 of 2003\n                         -------------------------------------------------------\n                    Dated this the 22nd day of October, 2007.\n\n                                         O R D E R\n<\/pre>\n<p>H.L.Dattu, C.J.\n<\/p>\n<p>               In all these revision petitions, a common question of law would<\/p>\n<p>arise for our consideration and decision. Therefore, all these revision petitions<\/p>\n<p>are clubbed, heard and disposed of by this common order.<\/p>\n<p>               (2). The petitioner is a dealer registered under the provisions of<\/p>\n<p>the Kerala General Sales Tax Act and Central Sales Tax Act.<\/p>\n<p>               (3).  In these tax revision cases, we are concerned with the<\/p>\n<p>assessment years 1991-92, 1992-93 and 1993-94.<\/p>\n<p>               (4). The assessee is a small scale industrial unit registered with<\/p>\n<p>the Industries Centre, Kollam. It is engaged in the manufacturing of salt glaced<\/p>\n<p>stoneware pipes, refractories, wirecut bricks and allied clay products.<\/p>\n<p>               (5).  For the afore-said assessment years, the petitioner had<\/p>\n<p>claimed exemption from payment of purchase tax, in view of the Notification<\/p>\n<p>issued by the State Government in S.R.O.No.499\/90. Initially, the assessing<\/p>\n<p>authority had granted the exemption claimed by the petitioner from payment of<\/p>\n<p>purchase tax.\n<\/p>\n<p>               (6). The Deputy Commissioner of Commercial Taxes exercising<\/p>\n<p>his suo motu revisional powers has set aside the order of assessment passed by<\/p>\n<p>the assessing authority and thereafter had remanded the matter to the<\/p>\n<p>STRV.Nos.156,172,173\/2003<br \/>\n<span class=\"hidden_text\">                                            -2-<\/span><\/p>\n<p>assessing authority to redo the matter in accordance with law. The assessing<\/p>\n<p>authority has passed a fresh assessment order denying the claim made by the<\/p>\n<p>assessee from payment of purchase tax.       Aggrieved by said order, the assessee<\/p>\n<p>had unsuccessfully carried the matter before the first appellate authority and the<\/p>\n<p>Tribunal.\n<\/p>\n<p>               (7). Being aggrieved by the orders so passed by the Tribunal, the<\/p>\n<p>assessee is before us in these tax revision cases.<\/p>\n<p>               (8). The assessee has framed the following questions of law for our<\/p>\n<p>consideration and decision:\n<\/p>\n<\/p>\n<blockquote><p>            &#8220;(i). Whether on the facts and in the circumstances of<\/p>\n<p>            the case, and also in view of Annexure.A proceedings<\/p>\n<p>            is not the petitioner entitled to exemption under<\/p>\n<p>            section 5A of the Act on the purchase turnover of<\/p>\n<p>            goods used for the manufacture of products?<\/p>\n<\/blockquote>\n<blockquote><p>            (ii). Whether there were materials for the appellate<\/p>\n<p>            tribunal to come to the conclusion that the raw<\/p>\n<p>            materials purchased and used for the manufacture of<\/p>\n<p>            goods are not entitled for exemption under SRO<\/p>\n<p>            499\/90?\n<\/p><\/blockquote>\n<blockquote><\/blockquote>\n<blockquote><p>            (iii). Whether on the facts and in the circumstances of<\/p>\n<p>            the case, the appellate tribunal was justified in holding<\/p>\n<p>            that the petitioner cannot plead estoppel in view of<\/p>\n<p>            Annexure.A read with SRO.499\/90?\n<\/p><\/blockquote>\n<p>STRV.Nos.156,172,173\/2003<br \/>\n<span class=\"hidden_text\">                                              -3-<\/span><\/p>\n<p>                (9). In the instant case, admittedly, the Notification SRO.No.499\/90<\/p>\n<p>grants exemption in respect of the goods taxable at the last purchase point.       The<\/p>\n<p>petitioner is engaged in the manufacturing of salt glaced stoneware pipes,<\/p>\n<p>refractories, wirecut bricks and allied clay products. The raw materials used by the<\/p>\n<p>petitioner are clay and firewood taxable at the first sale point. Therefore, they<\/p>\n<p>would not be entitled to have the benefit of the afore-said Notification.<\/p>\n<p>                (10). The issue in this regard is squarely covered by the decision of<\/p>\n<p>the Apex Court in the case of         State of Kerala Vs. Vattukalam Chemicals<\/p>\n<p>Industries [ (2001) 124 STC 233 ]. In the said judgment, the Supreme Court<\/p>\n<p>after noticing the Notification S.R.O.No.499\/90, has stated as under:<\/p>\n<blockquote><p>              &#8220;4.   The respondent-assessee purchased copper<\/p>\n<p>              scrap for use in the manufacture of copper sulphate.<\/p>\n<p>              It is an admitted position that copper scrap is not<\/p>\n<p>              taxable at the point of last purchase in the State. On<\/p>\n<p>              the plain words of the notification, the exemption<\/p>\n<p>              given thereby is, therefore, not available to copper<\/p>\n<p>              scrap and, therefore, to the particular copper scrap<\/p>\n<p>              purchased by the assessee.&#8221;<\/p><\/blockquote>\n<p>                (11). The facts in the instant case are identical with the facts stated<\/p>\n<p>by the Apex Court in State of Kerala Vs. Vattukalam Chemicals Industries<\/p>\n<p>[ (2001) 124 STC 233 ]. Therefore, following the principles laid down in the afore-<\/p>\n<p>said decision, the questions of law framed by the assessee requires to be<\/p>\n<p>STRV.Nos.156,172,173\/2003<br \/>\n<span class=\"hidden_text\">                                            -4-<\/span><\/p>\n<p>answered in the negative and in favour of the Revenue. Accordingly, we pass the<\/p>\n<p>following:\n<\/p>\n<p>                                     O R D E R<\/p>\n<p>                      (i). The Sales Tax Revision Petitions filed by the assessee<\/p>\n<p>for the assessment years 1991-92, 1992-93 and 1993-94 are rejected.<\/p>\n<p>                      (ii). The questions of law framed by the assessee is<\/p>\n<p>answered in the negative and in favour of the Revenue.<\/p>\n<p>              (12).   In view of the order passed in the revision petitions,   all<\/p>\n<p>pending interlocutory applications are dismissed.<\/p>\n<p>              Ordered accordingly.\n<\/p>\n<\/p>\n<p>                                                         (H.L.DATTU)<br \/>\n                                                       CHIEF JUSTICE<\/p>\n<p>                                                      (K.T.SANKARAN)<br \/>\n                                                            JUDGE<\/p>\n<p>MS<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S. Surya Stoneware Pipes Pvt. &#8230; vs State Of Kerala on 22 October, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 156 of 2003() 1. M\/S. SURYA STONEWARE PIPES PVT. LTD., &#8230; Petitioner Vs 1. STATE OF KERALA. &#8230; Respondent For Petitioner :SRI.P.BALACHANDRAN For Respondent :GOVERNMENT PLEADER The [&hellip;]<\/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-212678","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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