{"id":242791,"date":"2008-09-24T00:00:00","date_gmt":"2008-09-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-southern-marketing-services-vs-state-of-kerala-on-24-september-2008"},"modified":"2014-07-29T14:46:32","modified_gmt":"2014-07-29T09:16:32","slug":"ms-southern-marketing-services-vs-state-of-kerala-on-24-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-southern-marketing-services-vs-state-of-kerala-on-24-september-2008","title":{"rendered":"M\/S. Southern Marketing Services vs State Of Kerala on 24 September, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S. Southern Marketing Services vs State Of Kerala on 24 September, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Appl..No. 5 of 2004()\n\n\n1. M\/S. SOUTHERN MARKETING SERVICES,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY\n                       ...       Respondent\n\n2. THE COMMISSIONER, COMMERCIAL TAXES,\n\n                For Petitioner  :SRI.K.J.ABRAHAM\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :24\/09\/2008\n\n O R D E R\n                     H.L.DATTU, C.J. & A.K.BASHEER, J.\n                   - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                                    S.T.A.No.5 OF 2004\n                   - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                     Dated this the 24th day of September 2008\n\n                                        JUDGMENT\n<\/pre>\n
H.L.DATTU, C.J.\n<\/p>\n
       The appellant before us is the dealer in EPABX, Electronic Push Button<\/p>\n
Telephone and STD Call Monitor etc.<\/p>\n
       2. The appellant is also a dealer registered under the provisions of the<\/p>\n
Kerala General Sales Tax Act (for short ‘KGST Act’) and the Central Sales Tax<\/p>\n
Act (for short ‘CST Act’).\n<\/p>\n
       3. The appellant in the course of its business, imports and also effects<\/p>\n
inter-State purchase of EPABX, Electronic Push Button Telephone and STD Call<\/p>\n
Monitor etc. and effect sales to its various customers within the State. The items<\/p>\n
sold by the petitioner is exigible to the levy of tax under the KGST Act.<\/p>\n
       4. Since there was some confusion with regard to the rate of tax payable on<\/p>\n
the items sold by the petitioner, he had filed an application, dated 18-10-2001,<\/p>\n
before the Commissioner of Commercial Taxes as envisaged under Section 59A of<\/p>\n
KGST Act read with Rule 39 of KGST Rules for clarifying the rate of tax payable<\/p>\n
on the sales of EPABX, Electronic Push Button Telephone and STD Call Monitor<\/p>\n
etc.\n<\/p>\n
       5. Since there was some delay in disposal of the application, petitioner was<\/p>\n
S.T.A.No.5 OF 2004
\n                                       :: 2 ::\n<\/p>\n
\nconstrained to approach this court in Writ Petition No.20362\/04. This Court by its<\/p>\n
order, dated 12th of July, 2004 disposed of the Writ Petition with a direction to the<\/p>\n
Commissioner of Commercial Taxes to dispose of the application filed by the<\/p>\n
petitioner for clarification within six weeks from the date of receipt of a copy of<\/p>\n
this Court’s order.\n<\/p>\n
       6. The Commissioner by its order No.C3\/52939\/01\/CT, dated 04-09-2004<\/p>\n
has clarified that the items dealt by the petitioner would fall under Entry 55 of the<\/p>\n
First Schedule to the KGST Act and, therefore, taxable at 8%. He has also stated<\/p>\n
in his order that the classification under the Central Excise Tariff for the purpose<\/p>\n
of levy of excise duty will not come in the way of interpreting specific entries in<\/p>\n
the respective schedules under the KGST Act. It is the correctness or otherwise of<\/p>\n
the said clarification issued by the Commissioner of Commercial Taxes is the<\/p>\n
subject matter of this appeal.\n<\/p>\n
       7. Sri.K.J.Abraham, learned counsel appearing for the petitioner, has taken<\/p>\n
us through the various chapters in the Central Excise Tariff Act and also has<\/p>\n
referred to a number of decisions of various High Courts other than the decision of<\/p>\n
this Court and further submits that the items sold by the petitioner requires to be<\/p>\n
taxed only at the rate of 4% in view of several notifications issued by the State<\/p>\n
Government.\n<\/p>\n
       8. Per contra, Sri.Muhammed Rafiq, learned Government Advocate, would<\/p>\n
S.T.A.No.5 OF 2004
\n                                       :: 3 ::\n<\/p>\n
\ninform us that the petitioner had filed an application for clarification under Section<\/p>\n
55A of the KGST Act, but had not furnished any material particulars as required<\/p>\n
under Rule 39D of the KGST Rules. Further, learned counsel would submit that in<\/p>\n
spite of repeated notices issued calling upon the petitioner to produce the product<\/p>\n
literature, same had not been produced and, therefore, the Commissioner had no<\/p>\n
other alternative but to proceed to pass the impugned order.<\/p>\n
       9. For the purpose of disposal of this appeal, in our opinion, it may not be<\/p>\n
necessary to refer to the provisions of Section 59A of the Act nor Rule 39D of the<\/p>\n
KGST Rules.\n<\/p>\n
       10. The Commissioner of Commercial Taxes in its impugned order dated<\/p>\n
04-09-2004, refers to the lengthy arguments advanced by the petitioner’s<\/p>\n
representative.\n<\/p>\n
       11. The arguments advanced by the assessee’s representative are as under:<\/p>\n
       “It was argued that the tax rate of all goods included in the IT<\/p>\n
       policy of Government of India was reduced to 4% by virtue of the<\/p>\n
       amendment made in the SRO 1091\/99 vide SRO 801\/2001 w.e.f.<\/p>\n
       23-7-2001 in respect of the goods mentioned in the table attached<\/p>\n
       to the said notification. It was further argued that the goods<\/p>\n
       EPABX, Electronic push button telephones Call monitor, CVT, Fax<\/p>\n
       machine and copier machine are covered by entry 9 of the table to<\/p>\n
S.T.A.No.5 OF 2004
\n                                      :: 4 ::\n<\/p>\n
\n       entry 13 of Schedule II to SRO 1091\/99 as inserted by SRO<\/p>\n
       801\/2001which read as “Electrical apparatus for line telephony or<\/p>\n
       line telegraphy, including line telephone sets with cordless and<\/p>\n
       hand sets and telecommunication apparatus for carries current<\/p>\n
       line systems or digital line systems, video phones”. It is also<\/p>\n
       contended that the entry 85.17 of the Central Excise Tariff and<\/p>\n
       entry 9 of the table referred above are one and the same. Further<\/p>\n
       he had furnished a certificate, as an expert opinion, issued by the<\/p>\n
       Director, School of Compute Science Studies, Cochin University of<\/p>\n
       Science and Technology to the effect that the above mentioned<\/p>\n
       goods will come under entry 9 of the table to SRO 1091\/99 as<\/p>\n
       amended by SRO 801\/2001. it was also contended that the above<\/p>\n
       view was considered by the Appellate Asst. Commissioner,<\/p>\n
       Ernakulam in disposing of the STA No.2038\/2003 wherein it is<\/p>\n
       found that the said authority had arrived at a finding with regard<\/p>\n
       to the status and rate of tax on electronic push button telephones<\/p>\n
       and telephone instruments.”\n<\/p>\n
       12. The Commissioner of Commercial Taxes, while passing the impugned<\/p>\n
order, has stated as under:\n<\/p>\n
       “EPABEX, Fax machine, STD, PCO call monitors, and CVT will<\/p>\n
S.T.A.No.5 OF 2004
\n                                     :: 5 ::\n<\/p>\n
\n      fall under the broad classification of electronic systems,<\/p>\n
      instruments apparatus and appliances and will squarely fall under<\/p>\n
      entry 55 of 1st Schedule taxable at 8% and copier machine will fall<\/p>\n
      under entry 109 of the 1st schedule in view of specific entry,<\/p>\n
      exigible to tax at 8% during the said period. The classification<\/p>\n
      under central excise tariff for the purpose of levy of excise duty<\/p>\n
      will not stand in the way of interpreting specific entries in the<\/p>\n
      respective schedules under the KGST Act.”\n<\/p>\n
      13. In our opinion, the orders passed by the Commissioner of Commercial<\/p>\n
Taxes is a non-speaking order.     In our view, having referred to the lengthy<\/p>\n
arguments advanced by the assessee’s representative, the Commissioner ought to<\/p>\n
have atleast made a brief reference to the arguments advanced and how those<\/p>\n
arguments are not sustainable.      That exercise has not been done by the<\/p>\n
Commissioner of Commercial Taxes while passing the impugned order, dated<\/p>\n
04-09-04.   When we say this, we only mean that there was no application of mind<\/p>\n
by the Commissioner of          Commercial Taxes to the request of the<\/p>\n
applicant\/petitioner. In our view, an order which does not contain reasons is not<\/p>\n
only a non-speaking order but also not an order in the eye of law. Therefore, we<\/p>\n
cannot sustain the impugned order passed by the Commissioner of Commercial<\/p>\n
Taxes dated, 04-09-2004 and further the matter requires to be remanded to the<\/p>\n
S.T.A.No.5 OF 2004
\n                                       :: 6 ::\n<\/p>\n
\nCommissioner of Commercial Taxes to re-consider the application filed by the<\/p>\n
petitioner in accordance with law after affording an opportunity of hearing to the<\/p>\n
petitioner’s representative. Accordingly, we pass the following:<\/p>\n
                                       ORDER<\/p>\n<\/blockquote>\n
       i) S.T.A. is disposed of.\n<\/p><\/blockquote>\n
       ii) The order passed by the Commissioner of Commercial Taxes<\/p>\n
       dated, 04-09-2004 is set aside.\n<\/p><\/blockquote>\n
<\/blockquote>\n
       iii) the matter is remanded to the Commissioner of Commercial<\/p>\n
       Taxes to re-consider the application filed by the petitioner in<\/p>\n
       accordance with law after affording an opportunity of hearing to<\/p>\n
       the petitioner’s representative.\n<\/p><\/blockquote>\n
<\/blockquote>\n
       iv) Petitioner’s representative is at liberty to produce all such<\/p>\n
       material which would support its case.<\/p>\n
       Ordered accordingly.<\/p><\/blockquote>\n
                                                          (H.L.DATTU)
\n                                                        CHIEF JUSTICE<\/p>\n
                                                         (A.K.BASHEER)
\n                                                               JUDGE<\/p>\n
jes\/sk<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S. Southern Marketing Services vs State Of Kerala on 24 September, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Appl..No. 5 of 2004() 1. M\/S. SOUTHERN MARKETING SERVICES, … Petitioner Vs 1. STATE OF KERALA, REPRESENTED BY … Respondent 2. THE COMMISSIONER, COMMERCIAL TAXES, For Petitioner :SRI.K.J.ABRAHAM For Respondent :GOVERNMENT PLEADER […]<\/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-242791","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S. 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