{"id":221696,"date":"2007-07-26T00:00:00","date_gmt":"2007-07-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-represented-by-vs-ms-top-constructions-on-26-july-2007"},"modified":"2018-03-16T07:15:53","modified_gmt":"2018-03-16T01:45:53","slug":"state-of-kerala-represented-by-vs-ms-top-constructions-on-26-july-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-represented-by-vs-ms-top-constructions-on-26-july-2007","title":{"rendered":"State Of Kerala Represented By &#8230; vs M\/S Top Constructions on 26 July, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">State Of Kerala Represented By &#8230; vs M\/S Top Constructions on 26 July, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST Rev No. 12 of 2003()\n\n\n1. STATE OF KERALA REPRESENTED BY DEPUTY\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S TOP CONSTRUCTIONS, KOTTARAKKARA.\n                       ...       Respondent\n\n                For Petitioner  :SR.GOVT.PLEADER\n\n                For Respondent  :SRI.S.ABDUL RAZZAK\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :26\/07\/2007\n\n O R D E R\n                           H.L.Dattu,C.J. &amp; K.T.Sankaran,J.\n\n                      --------------------------------------------------------\n\n                       S.T.Rev.Nos.12 of 2003, 45 of 2003,\n\n                                        63 of 2003 &amp; 79 of 2003\n\n                      --------------------------------------------------------\n\n                          Dated, this the 26th day of July, 2007\n\n\n                                            ORDER\n<\/pre>\n<p>H.L.Dattu,C.J.\n<\/p>\n<\/p>\n<p>                  Since common   questions   of   fact   and  law are  involved  in these<\/p>\n<p>revision   petitions,   they   are   clubbed   together,   heard   and   disposed   of   by   this<\/p>\n<p>common order.\n<\/p>\n<\/p>\n<p>                  (2)   These revision petitions are filed by the State  Government<\/p>\n<p>being   aggrieved   by   the   orders   passed   by   the   Kerala   Sales   Tax   Appellate<\/p>\n<p>Tribunal,   Thiruvananthapuram   in   T.A.Nos.276,   277,   278   and   279   of   2001<\/p>\n<p>dated 30th November, 2001. By the impugned order, the Tribunal has  allowed<\/p>\n<p>the  assessee&#8217;s   appeals   and   has   set   aside   the   orders   passed   by   the   Deputy<\/p>\n<p>Commissioner of  Commercial Taxes in exercise of  his powers under  Section<\/p>\n<p>35 of the Kerala General Sales Tax Act.\n<\/p>\n<\/p>\n<p>                  (3)    The  respondent   in   these   revision  petitions   is an   assessee<\/p>\n<p>registered   under   the   provisions   of   the   Kerala   General   Sales   Tax   Act<\/p>\n<p>(&#8216;K.G.S.T.Act&#8221; for short) and Central Sales Tax Act (&#8220;C.S.T.Act&#8221; for short). He<\/p>\n<p>is a contractor. For the assessment years 1994-95 and 1995-96, the assessing<\/p>\n<p>authority   has   completed   the   assessment   on   25.2.1999,   for   the   assessment<\/p>\n<p>year   1996-97   on   20.7.1999   and   for   the   assessment   year   1997-98   on<\/p>\n<p>28.2.2000.\n<\/p>\n<\/p>\n<p>                  (4)     The   Deputy   Commissioner   of   Commercial   Taxes   being   of<\/p>\n<p>the opinion that the orders of assessment passed by the assessing authority is<\/p>\n<p>prejudicial   to   the   interest   of   the   Revenue,   had   initiated  suo   motu  revisional<\/p>\n<p>S.T.Rev.12\/2003 &amp;<\/p>\n<p>connected cases                                       &#8211; 2 &#8211;\n<\/p>\n<p>proceedings by issuing show cause notice to the assessee. The assessee has<\/p>\n<p>filed a reply. After considering the reply so filed by the assessee, the revisional<\/p>\n<p>authority   has   revised   the   orders   of   assessment   passed   by   the   assessing<\/p>\n<p>authority for the aforesaid assessment years on 25.06.2001.<\/p>\n<p>                 (5)  Aggrieved by the revisional orders so passed by the Deputy<\/p>\n<p>Commissioner of Commercial Taxes, the assessee has carried the matter by<\/p>\n<p>way   of   first   appeal   before   the   Tribunal   in   T.A.Nos.276\/2001,   277\/2001,<\/p>\n<p>278\/2001 and 279\/2001 for the assessment years 1994-95, 1995-96, 1996-97<\/p>\n<p>and   1997-98   respectively.   The   Tribunal   by   its   common   order   dated   30th<\/p>\n<p>November, 2001 has allowed the appeals and thereafter set aside the orders<\/p>\n<p>passed by the Deputy Commissioner of Commercial Taxes dated 25.6.2001.<\/p>\n<p>                 (6)     The   State   Government   being   aggrieved   by   the   orders<\/p>\n<p>passed by  the Tribunal  has  filed these revision petitions  under Section 41 of<\/p>\n<p>the Act. The questions of law raised by the Revenue for our consideration and<\/p>\n<p>decision are as follows:\n<\/p>\n<\/p>\n<blockquote><p>         &#8220;(a)     Is not the Tribunal in error in holding that the finding of<\/p>\n<p>         the   First   Appellate   authority   that   materials   supplied   by<\/p>\n<p>         Government Departments are taxable is wrong?<\/p>\n<\/blockquote>\n<blockquote><p>         (b)      Is   not   the   Tribunal   in   error   in   not   considering   the   fact<\/p>\n<p>         that the appellant had not adduced any evidence to prove that<\/p>\n<p>         the   materials   supplied   by   the   Government   Departments   have<\/p>\n<p>         suffered tax?&#8221;\n<\/p><\/blockquote>\n<blockquote>\n<\/blockquote>\n<blockquote><p>                 (7) At this stage, it may be necessary to notice yet another order<\/p>\n<p>passed   by   the   Commissioner   of   Commercial   Taxes,   Thiruvananthapuram   in<\/p>\n<p>exercise of his powers under Section 37 of the Act on 21.2.2003. By the said<\/p>\n<p>order,   the   Commissioner   has   set   aside   the   orders   passed   by   the   assessing<\/p>\n<p>authority   dated   25.2.1999,   20.7.10999   and   28.2.2000   and   also   the   orders<\/p>\n<p>passed by the revisional authority dated 25.6.2001. The order passed by the<\/p>\n<p>S.T.Rev.12\/2003 &amp;<\/p>\n<p>connected cases                                      &#8211; 3 &#8211;\n<\/p><\/blockquote>\n<blockquote>\n<\/blockquote>\n<p>Commissioner of Commercial Taxes dated 21.2.2003 is as under:<\/p>\n<blockquote><p>                  &#8220;There   was   no   evidence   produced   for   the   cost   of<\/p>\n<p>         departmental   materials   supplied.   Therefore   the   exemption<\/p>\n<p>         allowed   in   this   respect   is   wrong.   The   assessments   are   to   be<\/p>\n<p>         completed   afresh   considering   the   purchase   of   materials<\/p>\n<p>         transferred   in   the   execution   of   Works   Contract,   for   which   a<\/p>\n<p>         detailed verification of accounts are required. The assessments<\/p>\n<p>         completed   for   the   years   1994-95   to   97-98   and   the   revision<\/p>\n<p>         orders   mentioned   are   therefore   prejudicial   to   revenue.   All   the<\/p>\n<p>         contentions   raised   in   the   reply   does   not   deserve   any   merit   at<\/p>\n<p>         all. The reply is therefore devoid of merit. As there is escaped<\/p>\n<p>         turnover   for   all   the   years   from   1994-95   to   97-98,   the<\/p>\n<p>         assessment orders as well as the revision order passed by the<\/p>\n<p>         Deputy Commissioner,   Kollam  u\/s.35   of   the  K.G.S.T.Act  1963<\/p>\n<p>         are set aside and the cases are remitted back to the assessing<\/p>\n<p>         authority   for   fresh   disposal   according   to   law.   The   assessing<\/p>\n<p>         authority is directed to finalise the assessments for all the years<\/p>\n<p>         within 3 months from the date of receipt of this order&#8221;.<\/p><\/blockquote>\n<p>                  (8) Since the entire assessment orders have been set aside by<\/p>\n<p>the   Commissioner   of   Commercial   Taxes   in   exercise   of   his   powers   under<\/p>\n<p>Section 37 of the Act, at this stage, in our opinion, we need not have answered<\/p>\n<p>the questions of law raised by the Revenue for our consideration and decision<\/p>\n<p>since the said questions of law are only academic in nature.  In that view of the<\/p>\n<p>matter, without going into the other details of the case, these revision petitions<\/p>\n<p>are   disposed   of   in   view   of   the   orders   passed   by   the   Commissioner   of<\/p>\n<p>Commercial Taxes in exercise of his powers under Section 37 of the Act dated<\/p>\n<p>21.2.2003.\n<\/p>\n<\/p>\n<p>                  Ordered accordingly.\n<\/p>\n<\/p>\n<p>                                                                          H.L.Dattu<\/p>\n<p>                                                                       Chief Justice<\/p>\n<p>                                                                       K.T.Sankaran<\/p>\n<p>                                                                         Judge<\/p>\n<p>vku\/-\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court State Of Kerala Represented By &#8230; vs M\/S Top Constructions on 26 July, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 12 of 2003() 1. STATE OF KERALA REPRESENTED BY DEPUTY &#8230; Petitioner Vs 1. M\/S TOP CONSTRUCTIONS, KOTTARAKKARA. &#8230; Respondent For Petitioner :SR.GOVT.PLEADER For Respondent :SRI.S.ABDUL RAZZAK [&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-221696","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>State Of Kerala Represented By ... vs M\/S Top Constructions on 26 July, 2007 - Free Judgements of Supreme Court &amp; 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-represented-by-vs-ms-top-constructions-on-26-july-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Kerala Represented By ... vs M\/S Top Constructions on 26 July, 2007 - Free Judgements of Supreme Court &amp; 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