{"id":231143,"date":"2009-10-14T00:00:00","date_gmt":"2009-10-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-crompton-graves-ltd-on-14-october-2009"},"modified":"2015-02-12T15:28:06","modified_gmt":"2015-02-12T09:58:06","slug":"state-of-kerala-vs-ms-crompton-graves-ltd-on-14-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-ms-crompton-graves-ltd-on-14-october-2009","title":{"rendered":"State Of Kerala vs M\/S. Crompton Graves Ltd. on 14 October, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">State Of Kerala vs M\/S. Crompton Graves Ltd. on 14 October, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 344 of 2007()\n\n\n1. STATE OF KERALA\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. M\/S. CROMPTON GRAVES LTD., ERNAKULAM.\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :SRI.VIJAYAN. K.U.\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :14\/10\/2009\n\n O R D E R\n                                                                                   C.R.\n                    C.N.RAMACHANDRAN NAIR &amp;\n                               V.K.MOHANAN, JJ.\n               ....................................................................\n                           S.T. Rev. No.344 of 2007\n               ....................................................................\n               Dated this the 14th day of October, 2009.\n\n                                          ORDER\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<p>      The question raised in the revision filed by the State is whether<\/p>\n<p>the Tribunal was justified in holding that mere production of C Forms<\/p>\n<p>is sufficient proof of interstate sales.                   We have heard Government<\/p>\n<p>Pleader for the petitioner and counsel appearing for the respondent.<\/p>\n<p>      2. The respondent is a reputed company engaged mostly in the<\/p>\n<p>sale of products manufactured by them. Manufacturing facilities are<\/p>\n<p>outside Kerala and the local office is only a selling Branch engaged<\/p>\n<p>mostly in local sales.               During the year 1999-2000, respondent<\/p>\n<p>accounted interstate sales to the tune of Rs.87,34,475\/- to Mahe. Even<\/p>\n<p>though C Forms were produced to claim concessional rate, the<\/p>\n<p>Assessing Officer demanded from the respondent proof of transport of<\/p>\n<p>goods from the depot in Kerala to the buyer in Mahe, which respondent<\/p>\n<p>failed to produce and consequently C Forms filed were rejected and the<\/p>\n<p><span class=\"hidden_text\">                                    2<\/span><\/p>\n<p>turnover was assessed under the local Sales Tax Act. Even though first<\/p>\n<p>round appeals were dismissed, the Tribunal merely based on the C<\/p>\n<p>Forms produced by the respondent and based on observation in a<\/p>\n<p>judgment of this court, allowed the appeals against which this revision<\/p>\n<p>is filed by the State.\n<\/p>\n<p>       3. The Government Pleader relied on Division Bench decision of<\/p>\n<p>this court in <a href=\"\/doc\/667376\/\">RENUKA AGENCIES V. INTELLIGENCE OFFICER<\/a><\/p>\n<p>(2008) 16 KTR 501 and contended that mere production of C Form is<\/p>\n<p>not sufficient evidence of interstate sale. On several occasions this<\/p>\n<p>court had considered cases relating to tax evasion practised by dealers<\/p>\n<p>by using Mahe, part of the Union Territory of Pondicherry located<\/p>\n<p>within Kerala. Going by the findings in several judgments, there is<\/p>\n<p>nothing wrong in the Assessing Officer doubting genuineness of the<\/p>\n<p>transactions of interstate sale and asking for clear proof about<\/p>\n<p>movement of goods from Kerala to outside State for accepting<\/p>\n<p>interstate sales. Besides this, two types of interstate sales are covered<\/p>\n<p><span class=\"hidden_text\">                                     3<\/span><\/p>\n<p>by Section 3(a) and 3(b) of the CST Act. While clause (a) of Section 3<\/p>\n<p>deals with sale occasioning interstate movement of goods, clause (b)<\/p>\n<p>deals with sale in the course of movement of goods from one State to<\/p>\n<p>another by endorsement of document of title to goods. In either cases,<\/p>\n<p>there should be physical movement of goods from one State to another<\/p>\n<p>and the same will be evident from transport document such as Lorry<\/p>\n<p>Receipt, Railway Receipt or such other goods vehicle record pertaining<\/p>\n<p>to transport of goods. We do not know what prevented the respondent<\/p>\n<p>from producing documents of transport of goods from their depot at<\/p>\n<p>Cochin to Mahe which is north of Cochin by around 250 kilometres. In<\/p>\n<p>fact, if goods are physically transported from Cochin to Mahe, then the<\/p>\n<p>details of such transport would find entry in the Entry Check Post<\/p>\n<p>maintained by Sales Tax Department at Mahe. Therefore, in our view,<\/p>\n<p>there is no justification for the respondent&#8217;s failure to produce proof of<\/p>\n<p>transport from Cochin to Mahe.\n<\/p>\n<p>       4. As held in the decision abovereferred, we are of the view that<\/p>\n<p><span class=\"hidden_text\">                                     4<\/span><\/p>\n<p>mere production of C Form is not sufficient proof of physical transport<\/p>\n<p>of goods from one State to another. C Form only shows that an<\/p>\n<p>interstate purchase for local sale is accounted by a dealer in one State.<\/p>\n<p>If dealers in two States collude, there is absolutely no difficulty for the<\/p>\n<p>dealer to account local sales as interstate sales by getting the dealer in<\/p>\n<p>the other State to account bogus interstate purchase and accounting<\/p>\n<p>sales thereof.    Since the sale covered by Section 3(a) or 3(b) of the<\/p>\n<p>CST Act should necessarily involve movement of goods from one State<\/p>\n<p>to another, it is absolutely within the powers of the Assessing Officer<\/p>\n<p>to demand documents towards proof of transport of goods from the<\/p>\n<p>depot of the dealer to the purchaser in the other State. It is upto the<\/p>\n<p>department to cross-check the documents of transport with entries in<\/p>\n<p>the Check Post register to verify whether there is physical transport of<\/p>\n<p>goods.     As already mentioned, the transaction in this case itself is<\/p>\n<p>suspicious because goods have reached from manufacturing facilities in<\/p>\n<p>North India to far south in Kerala and again it is transported to dealers<\/p>\n<p><span class=\"hidden_text\">                                    5<\/span><\/p>\n<p>in Mahe for local sale there.      If this transaction is believed, then<\/p>\n<p>respondent would have suffered heavy loss on account of unnecessary<\/p>\n<p>transportation of the very same goods by 500 kilometres. In other<\/p>\n<p>words, sale could have been made by respondent&#8217;s factory directly to<\/p>\n<p>the dealer in Mahe or atleast respondent&#8217;s Branch could have made<\/p>\n<p>interstate sales in the course of movement from factory to their Branch<\/p>\n<p>at Cochin thereby saving freight for 500 kilometres.      In view of our<\/p>\n<p>finding that failure of the respondent to prove interstate movement will<\/p>\n<p>justify assessment of the turnover under the KGST Act, we have to<\/p>\n<p>necessarily reverse the order of the Tribunal which has allowed the<\/p>\n<p>appeal just based on C Forms produced. However, we feel one more<\/p>\n<p>opportunity can be granted to the respondent to produce available proof<\/p>\n<p>of interstate movement of goods before the Assessing Officer within a<\/p>\n<p>period of two months from the date of receipt of copy of this judgment<\/p>\n<p>for the officer to reconsider the matter and if required, cross-check the<\/p>\n<p>Check Post records if available.     We make it clear that if proof of<\/p>\n<p><span class=\"hidden_text\">                                   6<\/span><\/p>\n<p>interstate movement is produced for substantial quantity of the<\/p>\n<p>turnover, then the entire claim should be allowed because at this<\/p>\n<p>distance of time the respondent may not be able to produce L.Rs. for<\/p>\n<p>all the transactions.  It is upto the respondent to produce copies of<\/p>\n<p>L.Rs., details of freight paid through Cheques etc.    If evidence is<\/p>\n<p>produced, the Assessing Officer will revise the assessments granting<\/p>\n<p>concessional rate. On the other hand if respondent fails to produce<\/p>\n<p>documents for substantial turnover of interstate sales, then the<\/p>\n<p>Tribunal&#8217;s order will stand reversed and the assessments made under<\/p>\n<p>the KGST Act will stand confirmed.\n<\/p>\n<\/p>\n<p>                                   C.N.RAMACHANDRAN NAIR<br \/>\n                                   Judge<\/p>\n<p>                                   V.K.MOHANAN<br \/>\n                                   Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court State Of Kerala vs M\/S. Crompton Graves Ltd. on 14 October, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 344 of 2007() 1. STATE OF KERALA &#8230; Petitioner Vs 1. M\/S. CROMPTON GRAVES LTD., ERNAKULAM. &#8230; Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :SRI.VIJAYAN. K.U. The Hon&#8217;ble MR. Justice C.N.RAMACHANDRAN [&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-231143","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State Of Kerala vs M\/S. 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