{"id":263147,"date":"2010-08-30T00:00:00","date_gmt":"2010-08-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-universal-gloves-p-ltd-on-30-august-2010"},"modified":"2015-03-08T03:02:58","modified_gmt":"2015-03-07T21:32:58","slug":"state-of-kerala-vs-universal-gloves-p-ltd-on-30-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-universal-gloves-p-ltd-on-30-august-2010","title":{"rendered":"State Of Kerala vs Universal Gloves (P) Ltd on 30 August, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">State Of Kerala vs Universal Gloves (P) Ltd on 30 August, 2010<\/div>\n<pre id=\"pre_1\">       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 21 of 2007()\n\n\n1. STATE OF KERALA,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. UNIVERSAL GLOVES (P) LTD.,\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :SRI.V.M.KURIAN\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice K.SURENDRA MOHAN\n\n Dated :30\/08\/2010\n\n O R D E R\n                                                                  C.R.\n                  C .N. RAMACHANDRAN NAIR, &amp;\n                      K. SURENDRA MOHAN, JJ.\n                   --------------------------------------------\n                        S. T. Rev. No. 21 of 2007\n                   --------------------------------------------\n                Dated this the 30th day of August, 2010\n\n                                 JUDGMENT\n<\/pre>\n<p id=\"p_1\">Ramachandran Nair, J.\n<\/p>\n<p id=\"p_1\">\n<p id=\"p_2\">       Heard Government Pleader and counsel appearing for the<\/p>\n<p>respondent-assessee. The question raised is whether the tribunal was<\/p>\n<p>justified in granting exemption to the assessee on the purchase turnover<\/p>\n<p>of rubber latex used in the manufacture of gloves for export.<\/p>\n<p>Respondent-assessee is an industrial unit in the Cochin Export<\/p>\n<p>Processing Zone and the purchase of latex is also made from another<\/p>\n<p>unit in the Cochin Export Processing Zone. Notification, SRO 1727 of<\/p>\n<p>1993 entitles exemption for export-oriented units for purchase of<\/p>\n<p>industrial raw materials for use in manufacture.               The notification<\/p>\n<p>provides for exemption to the seller on producing declaration obtained<\/p>\n<p>from the purchasing unitto the effect that purchase is for use in the<\/p>\n<p>manufacture of goods for export. However, in this case, seller of<\/p>\n<p>rubber latex is not liable for tax because the item is taxable at the last<\/p>\n<p>purchase point, and purchaser being manufacturer happens to be liable<\/p>\n<p><span class=\"hidden_text\" id=\"span_1\">STRV 21\/2007                          2<\/span><\/p>\n<p>to pay tax at the point of last purchase if exemption is not available.<\/p>\n<p>Department has no case that the item purchased is not used in the<\/p>\n<p>manufacture of rubber gloves for export. So much so, the condition in<\/p>\n<p>the notification is satisfied and the disallowance of exemption is only<\/p>\n<p>on technical ground that declaration contemplated under the<\/p>\n<p>notification has no application. We do not think on this technical<\/p>\n<p>ground exemption can be disallowed. In our view, declaration applies<\/p>\n<p>only to commidities which are taxable at sale point and the same does<\/p>\n<p>not apply to commodities taxable at last purchase where tax liability<\/p>\n<p>falls on the industrial unit itself if exemption is not available. In this<\/p>\n<p>case, respondent is eligible for exemption if they prove the ingredients<\/p>\n<p>of the notification with evidence that the item purchased, i.e., rubber<\/p>\n<p>latex, is used in the manufacture of gloves for export. Since the<\/p>\n<p>department has no case to the contrary, we uphold the order of the<\/p>\n<p>Tribunal and dismiss the revision filed by the State.<\/p>\n<p id=\"p_3\">                                        (C.N.RAMACHANDRAN NAIR)<br \/>\n                                                       Judge.\n<\/p>\n<p id=\"p_4\">\n                                            (K. SURENDRA MOHAN)<br \/>\n                                                       Judge.<\/p>\n<pre id=\"pre_1\">\nkk\n\nSTRV 21\/2007    3\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court State Of Kerala vs Universal Gloves (P) Ltd on 30 August, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 21 of 2007() 1. STATE OF KERALA, &#8230; Petitioner Vs 1. UNIVERSAL GLOVES (P) LTD., &#8230; Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :SRI.V.M.KURIAN The Hon&#8217;ble MR. Justice C.N.RAMACHANDRAN NAIR The [&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-263147","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>State Of Kerala vs Universal Gloves (P) Ltd on 30 August, 2010 - Free Judgements of Supreme Court &amp; 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-universal-gloves-p-ltd-on-30-august-2010\" \/>\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 Universal Gloves (P) Ltd on 30 August, 2010 - Free Judgements of Supreme Court &amp; 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