{"id":251894,"date":"2009-02-12T00:00:00","date_gmt":"2009-02-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-kunhikannan-jewellery-on-12-february-2009"},"modified":"2017-11-06T03:34:29","modified_gmt":"2017-11-05T22:04:29","slug":"state-of-kerala-vs-kunhikannan-jewellery-on-12-february-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-kunhikannan-jewellery-on-12-february-2009","title":{"rendered":"State Of Kerala vs Kunhikannan Jewellery on 12 February, 2009"},"content":{"rendered":"
Kerala High Court<\/div>\n
State Of Kerala vs Kunhikannan Jewellery on 12 February, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 164 of 2006()\n\n\n1. STATE OF KERALA.\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. KUNHIKANNAN JEWELLERY,\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :SRI.T.M.SREEDHARAN\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice K.SURENDRA MOHAN\n\n Dated :12\/02\/2009\n\n O R D E R\n                 C .N. RAMACHANDRAN NAIR &\n                    K. SURENDRA MOHAN, JJ.\n                 --------------------------------------------\n                 S.T. Rev. No. 164 & 163 OF 2006\n                 --------------------------------------------\n               Dated this the 12th day of February, 2009\n                                                                 C.R.\n                              JUDGMENT\n<\/pre>\n
Ramachandran Nair,J.\n<\/p>\n
\n
       Connected Revision cases are filed by the State against the order<\/p>\n
of the Sales Tax Appellate Tribunal holding that respondent has no<\/p>\n
liability to pay purchase tax under Section 5A on the turnover of<\/p>\n
bullion purchased from non-resident Indians.                We have heard<\/p>\n
Government Pleader appearing for the petitioner and counsel appearing<\/p>\n
for the respondent.\n<\/p>\n
       2. Non-residents are granted exemption on sales turnover of<\/p>\n
bullion under entry 10 of Schedule II of SRO 1727 of 1993. However,<\/p>\n
in order to prove exemption purchaser has to issue declaration in<\/p>\n
Annexure I of the said notification. Respondent admittedly has not<\/p>\n
issued any declaration in Annexure I in terms of the notification.<\/p>\n
However since respondent did not produce any sale bills issued by non-<\/p>\n
resident Indians, the assessing officer levied tax under Section 5A<\/p>\n
                                    2<\/span><\/p>\n
treating the purchases as made in circumstances in which no tax is<\/p>\n
payable by the sellers.      The Tribunal however held that since<\/p>\n
respondent has not issued any declaration, liability under Section 5A<\/p>\n
cannot be fastened on purchaser merely because sellers are not assessed<\/p>\n
to tax. Government Pleader submitted that since bullion purchased by<\/p>\n
respondent was consumed in the manufacture of ornaments, which<\/p>\n
were sold by the respondent, the purchases will attract tax under<\/p>\n
Section 5A because purchases were in circumstances in which no tax<\/p>\n
is payable by the seller. However, respondent’s counsel contended that<\/p>\n
bullion is an item taxable at sale point and the turnover is assesable at<\/p>\n
the sale point at the hands of the sellers. According to counsel for the<\/p>\n
respondent, respondent has furnished names and addresses of sellers<\/p>\n
from whom bullion was purchased.\n<\/p>\n
      3. After hearing both sides and after going through the order of<\/p>\n
the Tribunal, we do not think the view taken by the Tribunal can be<\/p>\n
sustained. Purchase tax is payable under Section 5A if the commodity<\/p>\n
purchased is taxable and the purchase is in circumstance in which no<\/p>\n
tax is payable by the seller at the point of sale of goods in the State.<\/p>\n
This position is made clear by the decision of the Supreme Court in<\/p>\n
                                     3<\/span><\/p>\n
STATE OF TAMIL NADU V. M.K. KANDASWAMY<\/a>, 36 STC 191,<\/p>\n
and that of this Court in DEPUTY COMMISSIONER (LAW) V.<\/p>\n
ALAPPAT (EXPORTS) P.LTD<\/a>., (2003) 2 KLT 731.\n<\/p>\n
       4. The contention of the Government Pleader that since sellers<\/p>\n
are entitled to exemption by virtue of the notification above referred,<\/p>\n
liability under Section 5A is automatic on the purchaser because<\/p>\n
purchaser is engaged in manufacture of gold ornaments from bullion is<\/p>\n
not acceptable as such. Similarly, the contention of the respondent that<\/p>\n
since declaration in Annexure I is not issued by them to the sellers,<\/p>\n
they cannot be assessed under Section 5A is equally unacceptable. If<\/p>\n
any non-resident Indian who has sold bullion to the respondent is<\/p>\n
engaged in the business of importing and selling of bullion and if the<\/p>\n
turnover of such non-resident Indian exceeds taxable limit, then sales<\/p>\n
tax should be assessed and recovered from such non-resident Indian as<\/p>\n
bullion is an item taxable at the sale point under Section 5(1) read with<\/p>\n
relevant entry of the First Schedule to the KGST Act. If a non-resident<\/p>\n
liable to pay tax on sales of bullion wants to claim exemption under the<\/p>\n
notification above referred then he ought to have obtained declaration<\/p>\n
from the respondent in Annexure I and claimed exemption. However,<\/p>\n
                                    4<\/span><\/p>\n
if the non-resident who made sales to the respondent escaped liability<\/p>\n
on account of lapses on the part of the department, the same will not<\/p>\n
justify assessment of turnover under Section 5A on the respondent. It<\/p>\n
is for the respondent to produce sale bills or purchase vouchers to<\/p>\n
prove that non-resident seller was engaged in the “business” of<\/p>\n
importing and selling of bullion and his turnover was above the limit<\/p>\n
that attracts liability under Section 5(1) for the purpose of escaping<\/p>\n
liability under Section 5A of the Act. In the normal course a non-<\/p>\n
resident Indian occasionally visits his home and he cannot be expected<\/p>\n
to be doing business in the import and sale of bullion. However, if any<\/p>\n
such non-resident Indian who sold bullion to the respondent was<\/p>\n
engaged in the business attracting liability then the turnover<\/p>\n
representing purchases from such non-resident cannot be assessed at<\/p>\n
the hands of the purchaser. The respondent has no case that sellers<\/p>\n
have charged sales tax from them which obviously means that sellers<\/p>\n
claim exemption on such sales. Since the item purchased is admittedly<\/p>\n
consumed in the manufacture of gold ornaments, respondent will be<\/p>\n
liable to pay tax under Section 5A if the purchase is in circumstances in<\/p>\n
which no tax is payable by the seller which is either by virtue of<\/p>\n
                                    5<\/span><\/p>\n
exemption available under notification SRO 1727\/93 or on account of<\/p>\n
the fact that seller is not a dealer engaged in the business of sale of<\/p>\n
bullion. The Tribunal’s order cannot be sustained because the Tribunal<\/p>\n
declared exemption in favour of the respondent merely because they<\/p>\n
have not issued declaration in Annexure I. We have already held that<\/p>\n
even if declaration prescribed under the notification is not issued, a<\/p>\n
non-resident seller cannot be assessed unless it is proved that such non-<\/p>\n
resident who made sales to the respondent is engaged in the business<\/p>\n
which is to be proved with reference to periodicity, frequency and<\/p>\n
volume of sales.\n<\/p>\n
      We therefore allow the Tax Revision Cases by setting aside the<\/p>\n
order of the Tribunal and remand the matter to the assessing officer for<\/p>\n
giving opportunity to the respondent to produce purchase vouchers or<\/p>\n
sale bills pertaining to purchase of bullion from non-residents<\/p>\n
containing the names and addresses and proof of sellers identity for the<\/p>\n
assessing officer to conduct enquiry and to exclude so much of the<\/p>\n
purchases from non-residents who were liable to pay tax under Section<\/p>\n
5(1) of the Act. We make it clear that merely because sellers who are<\/p>\n
liable under Section 5(1) are not assessed or cannot be assessed on<\/p>\n
                                  6<\/span><\/p>\n
account of limitation is not a ground for fastening liability on the<\/p>\n
respondent under Section 5A. Respondent is given two months’ time<\/p>\n
from the date of receipt of a copy of this judgment for furnishing<\/p>\n
particulars, and records before the assessing officer. However, if no<\/p>\n
proof is produced within the period granted above, towards proof of<\/p>\n
purchase with names and addresses of the non-residents then the<\/p>\n
assessment made under Section 5A will stand confirmed.<\/p>\n
                                    (C.N.RAMACHANDRAN NAIR)
\n                                                    Judge.\n<\/p>\n
\n
                                        (K. SURENDRA MOHAN)
\n                                                    Judge.\n<\/p>\n
kk<\/p>\n
7<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court State Of Kerala vs Kunhikannan Jewellery on 12 February, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 164 of 2006() 1. STATE OF KERALA. … Petitioner Vs 1. KUNHIKANNAN JEWELLERY, … Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :SRI.T.M.SREEDHARAN The Hon’ble MR. Justice C.N.RAMACHANDRAN NAIR The Hon’ble MR. Justice K.SURENDRA […]<\/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-251894","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nState Of Kerala vs Kunhikannan Jewellery on 12 February, 2009 - Free Judgements of Supreme Court & 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-vs-kunhikannan-jewellery-on-12-february-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Kerala vs Kunhikannan Jewellery on 12 February, 2009 - 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