{"id":24552,"date":"2009-07-14T00:00:00","date_gmt":"2009-07-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-skiltek-appliances-pvt-ltd-vs-general-manager-on-14-july-2009"},"modified":"2016-09-26T06:09:10","modified_gmt":"2016-09-26T00:39:10","slug":"ms-skiltek-appliances-pvt-ltd-vs-general-manager-on-14-july-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-skiltek-appliances-pvt-ltd-vs-general-manager-on-14-july-2009","title":{"rendered":"M\/S. Skiltek Appliances Pvt.Ltd vs General Manager on 14 July, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S. Skiltek Appliances Pvt.Ltd vs General Manager on 14 July, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 25706 of 2005(I)\n\n\n1. M\/S. SKILTEK APPLIANCES PVT.LTD.,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. GENERAL MANAGER,\n                       ...       Respondent\n\n2. STATE LEVEL COMMITTEE FOR SALES TAX\n\n3. STATE OF KERALA, REPRESENTED BY\n\n                For Petitioner  :SRI.P.M.PAREETH\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :14\/07\/2009\n\n O R D E R\n                      C.K.ABDUL REHIM, J.\n                     ------------------------------\n                   W.P.(C)No. 25706 OF 2005\n                     ------------------------------\n              Dated this the 14th day of July, 2009\n\n                         J U D G M E N T\n<\/pre>\n<p>                         &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>     1.    The petitioner is a small scale industrial unit engaged<\/p>\n<p>in manufacturing of electrical appliances.          The unit started<\/p>\n<p>commercial production on1.9.1989. Sales Tax exemption was<\/p>\n<p>granted to the petitioner for a period of 5 years from the date of<\/p>\n<p>commencement of commercial production as per Ext.P1 order.<\/p>\n<p>The petitioner effected expansion of the industry by contributing<\/p>\n<p>additional capital investment on Plant &amp; Machinery.             The<\/p>\n<p>expansion programme was sanctioned and included in the<\/p>\n<p>registration details of the Industries Department as per Ext.P5<\/p>\n<p>order of the General Manager, District Industries Centre, the 1st<\/p>\n<p>respondent herein. The petitioner applied for additional sales<\/p>\n<p>tax exemption based on the expansion, under the provisions of<\/p>\n<p>SRO.1729\/93.      Through Ext.P6 order 1st respondent granted<\/p>\n<p>additional exemption to the tune of Rs.1,38,165\/- for the period<\/p>\n<p>from 18.12.96 to 17.12.99. According to the petitioner they were<\/p>\n<p>eligible for the additional exemption for the period from 30.12.94<\/p>\n<p>to 29.12.97 since the expansion was completed as on 30.12.94.<\/p>\n<p>Therefore the petitioner filed Ext.P7 appeal before the State<\/p>\n<p>Level Committee, the 2nd respondent herein. Further, he also<\/p>\n<p><span class=\"hidden_text\">W.P.(C).25706\/05                 2<\/span><\/p>\n<p>approached the 1st respondent seeking to revise the order to the<\/p>\n<p>extent of granting additional amount of exemption for the<\/p>\n<p>investment on delivery van, which was not reckoned while<\/p>\n<p>sanctioning the additional sales tax exemption. The vehicle in<\/p>\n<p>question was purchased by the unit on 13.4.1994, after expiry of<\/p>\n<p>the original period of exemption.      By Ext.P9 order the 1st<\/p>\n<p>respondent rejected the claim finding that the industrial units<\/p>\n<p>which effected expansion is eligible for additional sales tax<\/p>\n<p>exemption only with respect to investment in Plant &amp; Machinery,<\/p>\n<p>and on the purchase of delivery vehicle. Against Ext.P9 also the<\/p>\n<p>petitioner preferred appeal before the 2nd respondent. Ext.P12 is<\/p>\n<p>the order issued based on the decision of the 2nd respondent.<\/p>\n<p>The 2nd respondent allowed one of the appeals and corrected the<\/p>\n<p>period of eligibility for additional exemption from 30.12.94 to<\/p>\n<p>29.12.97. But with respect to rejection of the claim based on<\/p>\n<p>purchase of delivery vehicle, it is found that in a case of<\/p>\n<p>expansion investment on goods vehicle purchased after expiry of<\/p>\n<p>original period of 5 years, are not eligible to be reckoned. The<\/p>\n<p>above finding of the State Level Committee is challenged in this<\/p>\n<p>writ petition.\n<\/p>\n<p>      2.    Heard Sri.P.M. Pareeth learned counsel appearing for<\/p>\n<p>petitioner and Sri.K.P.Pradeep Government Pleader on behalf<\/p>\n<p>of the respondents. It is contended by the petitioner that in<\/p>\n<p><span class=\"hidden_text\">W.P.(C).25706\/05                  3<\/span><\/p>\n<p>Ext.P15 clarification issued by the Board of Revenue it is stated<\/p>\n<p>that in view of amendments effected to SRO.499\/90 by virtue of<\/p>\n<p>SRO.1729\/93, small scale industrial units effecting expansion on<\/p>\n<p>or after 1.4.1993 are eligible to get exemption to the extent of an<\/p>\n<p>amount equal to fixed capital investment including delivery<\/p>\n<p>vehicles. According to the petitioner the findings in Ex.P12 in<\/p>\n<p>this regard is illegal and is contrary to the clarification issued by<\/p>\n<p>the Board of Revenue.\n<\/p>\n<p>      3.    Clause 10 in SRO.1729\/93 deals with the conditions<\/p>\n<p>and restrictions for grant of sales tax exemption. Clause 10(i)<\/p>\n<p>deals with new industrial units under small scale industries.<\/p>\n<p>There the aggregate exemption of tax allowable is prescribed as<\/p>\n<p>amount not exceeding 100% of the fixed capital investment of<\/p>\n<p>the unit.     But in clause 10(ii) which deals with the existing<\/p>\n<p>industrial units which effected diversification, expansion or<\/p>\n<p>modernisation, the aggregate exemption of the tax amount<\/p>\n<p>allowable is fixed as the amount equal to the value of new &#8220;Plant<\/p>\n<p>&amp; Machinery&#8221; owned by the units, which are used for<\/p>\n<p>diversification, expansion and modernisation. On the basis of the<\/p>\n<p>clear distinction between clause 10(i) and 10(ii), it is pointed out<\/p>\n<p>by the learned Government Pleader that, the investment on<\/p>\n<p>purchase of delivery vehicle cannot be reckoned with respect to<\/p>\n<p>existing units effecting expansion, the delivery vehicle no being<\/p>\n<p><span class=\"hidden_text\">W.P.(C).25706\/05                  4<\/span><\/p>\n<p>part of Plant and Machinery used for such expansion. On a<\/p>\n<p>perusal of SRO.499\/90, which is referred to in Ext.P15 letter of<\/p>\n<p>Board of Revenue, it is noticed that the expansion with respect to<\/p>\n<p>existing units is limited only to the investment on Plant &amp;<\/p>\n<p>Machinery and not on any other investments. Therefore it is<\/p>\n<p>evident that the clarification issued in Ext.P15 is not applicable<\/p>\n<p>in the case of the petitioner. Further it is contended by the<\/p>\n<p>learned Government Pleader that as per the decision of this<\/p>\n<p>Court in <a href=\"\/doc\/1815504\/\">M\/s.Prima Industries Limited vs. Commissioner of<\/p>\n<p>Commercial Taxes<\/a> (2008 KHC 6328 : ILR 2008(2) Ker.642)<\/p>\n<p>the Board of Revenue is not competent to issue any clarification<\/p>\n<p>with respect to matters relating to sales tax exemption. However<\/p>\n<p>in view of the clear provisions in the notifications, I am not<\/p>\n<p>inclined to hold that the clarification under Ext.P15, which is<\/p>\n<p>contrary to the notification will prevail.\n<\/p>\n<p>      4.    The learned counsel appearing for petitioner made an<\/p>\n<p>attempt to put forth a contention that the delivery vehicle used<\/p>\n<p>exclusively for the purpose of the industrial unit also need be<\/p>\n<p>considered as Plant &amp; Machinery, for the purpose of reckoning<\/p>\n<p>the investment made for expansion of the unit. According to him<\/p>\n<p>the delivery vehicle is fully used for incidental purposes of<\/p>\n<p>manufacturing activities carried on in the industry. Since the<\/p>\n<p>wording of the notification providing exemption and its literary<\/p>\n<p><span class=\"hidden_text\">W.P.(C).25706\/05                 5<\/span><\/p>\n<p>meaning is clear and unambiguous, I am not inclined to agree<\/p>\n<p>with the above contention. In a literal sense as well as in normal<\/p>\n<p>parlance &#8216;Plant &amp; Machinery&#8217; cannot be construed as including<\/p>\n<p>&#8216;delivery vehicles&#8217; used in the industry. Sales tax exemption,<\/p>\n<p>being a matter of concession, strict interpretation of the<\/p>\n<p>provision enabling such concession alone can be possible.<\/p>\n<p>Hence going by the provisions of SRO.1729\/93 I am not inclined<\/p>\n<p>to accept the argument that the petitioner is eligible for<\/p>\n<p>exemption based on the investment on purchase of delivery<\/p>\n<p>vehicle.\n<\/p>\n<p>      Hence I find no reason to interfere with Ext.P12.<\/p>\n<p>Accordingly the writ petition fails and dismissed.<\/p>\n<p>                                 C.K.ABDUL REHIM, JUDGE.\n<\/p>\n<p>okb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S. Skiltek Appliances Pvt.Ltd vs General Manager on 14 July, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 25706 of 2005(I) 1. M\/S. SKILTEK APPLIANCES PVT.LTD., &#8230; Petitioner Vs 1. GENERAL MANAGER, &#8230; Respondent 2. STATE LEVEL COMMITTEE FOR SALES TAX 3. STATE OF KERALA, REPRESENTED BY For Petitioner :SRI.P.M.PAREETH [&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-24552","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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