{"id":263207,"date":"2008-02-29T00:00:00","date_gmt":"2008-02-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-m-k-v-k-saw-mills-vs-the-sales-tax-officer-on-29-february-2008"},"modified":"2017-03-24T09:47:16","modified_gmt":"2017-03-24T04:17:16","slug":"ms-m-k-v-k-saw-mills-vs-the-sales-tax-officer-on-29-february-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-m-k-v-k-saw-mills-vs-the-sales-tax-officer-on-29-february-2008","title":{"rendered":"M\/S. M.K.V.K.Saw Mills vs The Sales Tax Officer on 29 February, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S. M.K.V.K.Saw Mills vs The Sales Tax Officer on 29 February, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 29462 of 2003(G)\n\n\n1. M\/S. M.K.V.K.SAW MILLS,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE SALES TAX OFFICER, KASARAGOD.\n                       ...       Respondent\n\n2. THE DEPUTY COMMISSIONER, COMMERCIAL\n\n3. THE COMMISSIONER OF COMMERCIAL TAXES,\n\n                For Petitioner  :SRI.C.KOCHUNNY NAIR\n\n                For Respondent  :SMT.T.RADHAMANY\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :29\/02\/2008\n\n O R D E R\n                   C.N. RAMACHANDRAN NAIR, J.\n                   --------------------------------------------\n                       W.P.C. NO. 29462 OF 2003\n                   --------------------------------------------\n                Dated this the 29th day of February, 2008\n\n                                 JUDGMENT\n<\/pre>\n
       Petitioner is challenging Ext.P6 whereunder the Commissioner of<\/p>\n
Commercial Taxes, confirmed the demand of tax and penalty under<\/p>\n
Section 30B(3) and (4) of the KGST Act. Petitioner transported timber<\/p>\n
from Mangalore to Mahe through the border checkpost B. Manjeshwar<\/p>\n
in Kerala. Under the KGST Act and Rules, petitioner has to collect<\/p>\n
transit pass in Form No. 27C from the border checkpost and surrender<\/p>\n
it at the exit checkpost. In this case, petitioner though collected Form<\/p>\n
No. 27C from the border checkpost B. Manjeshwar for transport of<\/p>\n
timber through Kerala to Mahe through the exit checkpost at New<\/p>\n
Mahe, petitioner did not surrender form No.27C which is the proof for<\/p>\n
entry into Mahe.       Consequently the Department presumed sale in<\/p>\n
Kerala in terms of Section 30B(2) and proposed fine under sub-sections<\/p>\n
(3) and (4) of Section 30B. While the consignor, namely, the petitioner<\/p>\n
even after receipt of notice did not file any reply,the consignee, driver<\/p>\n
and owner of the vehicle, did not even respond to notices. Therefore<\/p>\n
                                     2<\/span><\/p>\n
tax and penalty were levied under Section 30B (3) and (4) of the Act.<\/p>\n
In the revision, the first revisional authority though confirmed in<\/p>\n
principle the demand of tax and penalty, reduced the penalty to equal<\/p>\n
amount of tax. In second revision, the Commissioner confirmed the<\/p>\n
same vide Ext.P6 order against which this W.P. is filed.<\/p>\n
       2. The contention raised by the petitioner is that substantial<\/p>\n
portion of the goods were sold in Mangalore itself and for the balance<\/p>\n
quantity petitioner obtained C forms from Mahe. This argument is<\/p>\n
unacceptable because if sales were made in Mangalore which is in<\/p>\n
Karnataka State, there is no need for the petitioner to collect any Form<\/p>\n
No. 27C at border checkpost in Kerala and if any such form No. 27C is<\/p>\n
collected, then it is only for transport of goods in transit and the form<\/p>\n
itself is issued only when the goods arrive at the checkpost. Therefore<\/p>\n
this argument after collecting Form No.27C from the border checkpost<\/p>\n
is absolutely false and bogus. So far as the case of the petitioner that C<\/p>\n
forms were issued by the Purchaser at Mahe, this argument is not<\/p>\n
acceptable because such C forms issued by the Purchaser from Mahe<\/p>\n
cannot negative the presumption of local sale in Kerala in terms of<\/p>\n
Section 30B(2) of the Act.        The accounting of the goods by the<\/p>\n
                                    3<\/span><\/p>\n
purchaser at Mahe to help the petitioner is not going to save the<\/p>\n
petitioner from tax and penalty which is provided under Section 30B<\/p>\n
(2) and (3) of the Act on failure to surrender Form No. 27C at the exit<\/p>\n
checkpost.    It is to be noted that petitioner has not offered any<\/p>\n
explanation as to why Form No. 27C was not surrendered at the exit<\/p>\n
checkpost if the petitioner has in fact transported the goods to Mahe as<\/p>\n
claimed by it. Therefore this contention is only to be rejected and I do<\/p>\n
so.   Petitioner has contended that the Commissioner is wrong in<\/p>\n
sustaining the order under Section 30B(4) which according to the<\/p>\n
petitioner has no application. Of course I find that Section 30B(4) is<\/p>\n
relied on by the Commissioner only because consignee and the<\/p>\n
transporter were not traceable and consequently he treated the transport<\/p>\n
as made to bogus persons. I do not think reliance by Commissioner on<\/p>\n
Section 30B(4) will affect the validity of the order otherwise<\/p>\n
sustainable under Section 30B (2) and (3) of the Act.<\/p>\n
      W.P. therefore fails and is dismissed.\n<\/p>\n
\n
                                     (C.N. RAMACHANDRAN NAIR)
\n                                                   Judge
\nkk<\/p>\n
4<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S. M.K.V.K.Saw Mills vs The Sales Tax Officer on 29 February, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 29462 of 2003(G) 1. M\/S. M.K.V.K.SAW MILLS, … Petitioner Vs 1. THE SALES TAX OFFICER, KASARAGOD. … Respondent 2. THE DEPUTY COMMISSIONER, COMMERCIAL 3. THE COMMISSIONER OF COMMERCIAL TAXES, For Petitioner […]<\/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-263207","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S. 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