{"id":256107,"date":"2007-08-02T00:00:00","date_gmt":"2007-08-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-sandhya-bakery-vs-the-state-of-kerala-on-2-august-2007"},"modified":"2017-03-16T04:08:25","modified_gmt":"2017-03-15T22:38:25","slug":"ms-sandhya-bakery-vs-the-state-of-kerala-on-2-august-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-sandhya-bakery-vs-the-state-of-kerala-on-2-august-2007","title":{"rendered":"M\/S. Sandhya Bakery vs The State Of Kerala on 2 August, 2007"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S. Sandhya Bakery vs The State Of Kerala on 2 August, 2007<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST Rev No. 243 of 2003()\n\n\n1. M\/S. SANDHYA BAKERY,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE STATE OF KERALA.\n                       ...       Respondent\n\n                For Petitioner  :SRI.RAJESH NAMBIAR\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice HARUN-UL-RASHID\n\n Dated :02\/08\/2007\n\n O R D E R\n                         H.L.DATTU, C.J.   &   HARUN-UL-RASHID, J.\n\n                                  ------------------------------------------\n\n                                          S.T.Rev.No.243 of 2003\n\n                                  ------------------------------------------\n\n                          Dated, this the    2nd  day of August,  2007\n\n\n                                             ORDER\n<\/pre>\n
H.L.Dattu, C.J.\n<\/p>\n
          Petitioner   is   a   dealer   registered   under   the   provisions   of   the   Kerala<\/p>\n
General Sales Tax Act, 1963,   hereinafter referred to as ‘the Act’.\n<\/p>\n
        (2)     The   assessing   authority   for   the   assessment   year   1997-98   had<\/p>\n
completed   the   revised   assessment   by   his     order   dated   6.3.2001.     While<\/p>\n
computing the tax liability, the assessing authority has brought to tax the sale of<\/p>\n
the car effected by the assessee, though it was the specific contention of the<\/p>\n
assessee that he is a second dealer and not liable to pay tax.   The assessing<\/p>\n
authority in his proposal\/pre-assessment notice has stated as under:-\n<\/p>\n
                 “The   assessee   had   sold   a   motor   car   during   the   year.<\/p>\n
        The   written   down   value   of   the   vehicle   as   on   1.4.1997   was<\/p>\n
        Rs.2.07,180.00.     The   profit   on   the   sale   of   vehicle   was<\/p>\n
        Rs.52,820.00.     Thus   the   sale   value   of   the   vehicle   was<\/p>\n
        Rs.2,60,000.00 (Rs.2,07,180 + Rs.52,820.00).”<\/p><\/blockquote>\n
        (3)     The   assessing   authority   had   also   noticed   the   objections   of   the<\/p>\n
assessee in his assessment order.  The main objection that was canvassed by<\/p>\n
the assessee in this regard was as under:\n<\/p>\n
                 “The purchase of the car was made from a person said<\/p>\n
        to   be   the   partner   of   various   firms   in   Kannur.     Since   the<\/p>\n
        purchase had  been  effected  from  a  Kannur  party,  the  sale of<\/p>\n
        the   car   is   not   amounting   the   first   sale   in   the   hands   of   the<\/p>\n
        Assessee and so the  Assessee is not liable to pay tax on the<\/p>\n
        sale of the car.”<\/p><\/blockquote>\n
       (4)     After   considering   the   objections   so   made   by   the   assessee,   the<\/p>\n
assessing authority has proceeded to pass the order as under:\n<\/p>\n
                 “The     burden   of   proof   to   establish   that   the   car   had<\/p>\n
        already suffered first point tax and now the sale in the hands of<\/p>\n
S.T.Rev.No.243\/2003                                   2<\/span><\/p>\n
         the   Assessee   is  amounting   only   as   IInd   sale   is   entirely   upon<\/p>\n
         the Assessee.              The   Assessee   had   raised   some<\/p>\n
         arguments, but it is found to be not supported by any evidence.<\/p>\n
         In the circumstances the objections raised by the Assessee is<\/p>\n
         not found sustainable.”<\/p><\/blockquote>\n
        (5)       After   coming   to   the   aforesaid   conclusion   the   assessing   authority<\/p>\n
had denied exemption to the assessee on the second sale of the car.\n<\/p>\n
        (6)     Aggrieved     by   this   portion   of   the   order   passed   by   the   assessing<\/p>\n
authority,   the   assessee   had   carried   the   matter   in   appeal   before   the   first<\/p>\n
appellate authority in S.T.A.No.549 of 2002.  Before the first appellate authority<\/p>\n
the   assessee   had   produced   the   assessment   records   of   his   vendor,   namely<\/p>\n
M\/s.Sannidhan Bar and Hotel.  Even after perusal of the documentary evidence<\/p>\n
so  produced,   the  appellate   authority   has   still  come   to   the   conclusion   that   the<\/p>\n
assessee   is   not   a   second   seller   in   the   State   of   Kerala   and   accordingly<\/p>\n
confirmed the orders passed by the assessing authority.   The order passed by<\/p>\n
the first appellate authority is  as under:\n<\/p>\n
                 “I   have   considered   the   above   contentions   and   also<\/p>\n
        examined the connected records.   The appellant has produced<\/p>\n
        before me the assessment order passed by the Addl. Sales Tax<\/p>\n
        Officer   II,   Commercial   Taxes,   III   circle,   Kannur   in   favour   of<\/p>\n
        M\/s.Sannidhan Bar and Hotel.   In the above assessment order<\/p>\n
        the sales turnover of one car is seen assessed to tax.   But the<\/p>\n
        appellant   has   failed   to   prove   that   the   car   purchased   and   sold<\/p>\n
        subsequently   by   him   was   that   car   and   its   sales   turnover   has<\/p>\n
        been assessed to tax at the hands of the seller.”<\/p><\/blockquote>\n
        (7) Aggrieved by the said order of the appellate authority, the assessee<\/p>\n
had   carried   the   matter   by   way   of   second   appeal   before   the   Tribunal   in<\/p>\n
T.A.No.149 of 2003.  The Tribunal has rejected                 the appeal by its order dated<\/p>\n
28th  May, 2003.   The correctness or otherwise of the said order is the subject<\/p>\n
matter of this revision petition.\n<\/p>\n
        (8)   In the memorandum of revision petition   the assessee has framed<\/p>\n
S.T.Rev.No.243\/2003                                         3<\/span><\/p>\n
the following questions of law for our consideration and decision.   They are as<\/p>\n
under:\n<\/p>\n
                    “I.   Whether   the   order   of   the   Sales   Tax   Appellate<\/p>\n
          Tribunal   is   correct   in   law,   facts   and   circumstances   of   the<\/p>\n
          case?\n<\/p><\/blockquote>\n
<\/blockquote>\n
                    II.   The   Sales   Tax   Appellate   Tribunal   in   its   order   has<\/p>\n
          held that in order to claim exemption under the Act as second<\/p>\n
          seller the dealer has not only to   prove that the sale was not<\/p>\n
          first   sale,   he   has   to   further   prove   that   the   seller   has   liability<\/p>\n
          under the Act and paid tax.   The   said   reasoning   of   the<\/p>\n
          Appellate   Tribunal   is   against   the   provisions   of   the   Act   and<\/p>\n
          contrary   to   the   principles   and   guidelines   laid   down   by   the<\/p>\n
          Hon’ble Supreme Court and Hon’ble High Court of Kerala and<\/p>\n
          other High Courts.   Division Bench of the Madras High Court<\/p>\n
          in   State   of   Tamil   Nadu   vs.   Chamundesswari   Enterprises<\/a><\/p>\n
          reported   in   52   S.T.C.   pg.   124   held   that   “the   onus   on   the<\/p>\n
          subsequent   seller   is   only   to   point   out   that   there   has   been   a<\/p>\n
          first sale and the onus is not on him to show that the first sale<\/p>\n
          has   in   fact   suffered   tax”.         The   said   view   has   also   been<\/p>\n
          upheld   by   the   Supreme   Court   in   its   decision   reported   in   93<\/p>\n
          S.T.C.   pg.185   and   also   by   another   Division   Bench   of   the<\/p>\n
          Madras High Court in National Iron Traders Vs. State of Tamil<\/p>\n
          Nadu, reported in (1997) 108 S.T.C.Pg.42.  Full Bench of the<\/p>\n
          Kerala High  Court in its decision in Sree Krishna Trading  Co<\/p>\n
          Vs. State of Kerala has also held that if the dealer establishes<\/p>\n
          that   his   purchase   is   from   first   seller   who   is   liable   to   pay   tax<\/p>\n
          under   the   Act,   he   shall   be   absolved   from   payment   of   tax.<\/p>\n
          Whether  the  finding   of  the Sales  Tax Appellate  Tribunal that<\/p>\n
          the petitioner has to prove that the car purchased by him has<\/p>\n
          suffered   tax   at   the   point   of   first   sale   in   order   to   claim<\/p>\n
          exemption as second sale is correct in law?\n<\/p><\/blockquote>\n
<\/blockquote>\n
                    III.   Annexure   D   and   E   agreements   produced   by   the<\/p>\n
          petitioner   before   the   Tribunal   is   clear   proof   that   the   car<\/p>\n
          purchased by him from one Mr.Sunil and the car sold by him<\/p>\n
          are   one   and   the   same.     It   is   also   evident   that   the   car   was<\/p>\n
          purchased   locally.       The   value   of   the   car   was   Rs.2,65,000\/-<\/p>\n
          which   is  above  the   taxable  limit   and  thus   the  first   seller   was<\/p>\n
          liable   to   pay   tax.     The   said   facts   are   not   disputed   by   the<\/p>\n
          Tribunal.  The stand of the Tribunal that there is nothing in the<\/p>\n
          agreement   to  show  that   Mr.Sunil is  the  managing   Partner   of<\/p>\n
          M\/s.Sannidhan   Bar   and   Hotel   and   nothing   to   show   that   the<\/p>\n
          vehicle was owned by M\/s.Sannidhan Bar and Hotel is totally<\/p>\n
          irrelevant.     The   Tribunal   has   ignored   the   fact   that   the   first<\/p>\n
          seller is clearly identified and it is totally irrelevant whether the<\/p>\n
          first seller is the managing partner of a firm or not in order for<\/p>\n
          the petitioner to claim exemption as second seller.<\/p>\n
S.T.Rev.No.243\/2003                                         4<\/span><\/p>\n
         Whether the order of the Tribunal passed by ignoring relevant<\/p>\n
         facts and relying on irrelevant facts is sustainable in law?<\/p>\n<\/blockquote>\n
                   IV.     The   petitioner   had   satisfied   the   burden   of   proof.<\/p>\n
         The burden of proof on the petitioner is to show that there had<\/p>\n
         been  a   first   sale   and   that   the   first   seller   is   liable   to   pay   tax.<\/p>\n
         The   petitioner   has   discharged   the   said   burden   of   proof.<\/p>\n
         Whether   the   Tribunal   was   correct   in   law   in   stating   that   the<\/p>\n
         petitioner has failed to discharge his burden?”<\/p>\n
         (9)  Under Section 12 of the Act the burden of proof is on the assessee.<\/p>\n<\/blockquote>\n
The said provision is as under:\n<\/p>\n
                   “12. Burden of proof:-  (1) The burden of proving that<\/p>\n
         any transaction  of  a dealer is not liable to  tax under this Act<\/p>\n
         shall lie on such dealer.”<\/p><\/blockquote>\n
         (10)  The burden of proving that any transaction of a dealer is not liable<\/p>\n
to tax under the Act is mainly on the dealer who claims such exemption.\n<\/p>\n
         (11)  For the purpose of disposal of this revision petition we need not to<\/p>\n
have notice the Rules made for the purpose of Section 12 of the Act.\n<\/p>\n
         (12)   The   facts   are   not   in   dispute.     The   assessee   has   sold   a   car.\n<\/p>\n
According   to   him   he   is   a   second   seller.     He   has   also   stated   that   he   had<\/p>\n
purchased the car from M\/s.Sannidhan Bar and Hotel.\n<\/p>\n
         (13) Before the first appellate authority,  the assessee had produced the<\/p>\n
assessment  orders passed in the case of M\/s.Sannidhan Bar and Hotel.  In the<\/p>\n
said assessment order the sales turnover of one car was assessed to tax.  That<\/p>\n
only means that M\/s.Sannidhan Bar and Hotel had suffered the tax for the sale<\/p>\n
of the car effected by them in favour of the assessee.\n<\/p>\n
         (14)   If  that position is accepted, it would only mean that the assessee<\/p>\n
when he sold the car, he is a second seller,  and if it is so, he is not liable to pay<\/p>\n
any tax under the Act.\n<\/p>\n
S.T.Rev.No.243\/2003                                         5<\/span><\/p>\n
            (15)       In   that   view   of   the   matter,   the   questions   of   law   raised   by   the<\/p>\n
assessee require to be answered in his favour and against the Revenue.\n<\/p>\n
             Consequently, I.A.No.1706 of 2003 is dismissed.\n<\/p>\n
            Ordered accordingly.\n<\/p>\n
                                                                                  (H.L.DATTU)<\/p>\n
                                                                                CHIEF JUSTICE<\/p>\n
                                                                           (HARUN-UL-RASHID)<\/p>\n
                                                                                    JUDGE<\/p>\n
vns\/dk<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S. Sandhya Bakery vs The State Of Kerala on 2 August, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 243 of 2003() 1. M\/S. SANDHYA BAKERY, … Petitioner Vs 1. THE STATE OF KERALA. … Respondent For Petitioner :SRI.RAJESH NAMBIAR For Respondent :GOVERNMENT PLEADER The Hon’ble the Chief […]<\/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-256107","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S. Sandhya Bakery vs The State Of Kerala on 2 August, 2007 - 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\/ms-sandhya-bakery-vs-the-state-of-kerala-on-2-august-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S. 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